2022 (6) TMI 552

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..... writ petitioner - HELD THAT:- The appellant/writ petitioner received the document dated August 25, 2021 which impacts the tax liability of the appellant/writ petitioner. The appellant/writ petitioner is not at all fault in not receiving the document dated August 25, 2021 that the appellant/writ petitioner seeks to place before the revisional authority. It is not a case that the appellant/writ pet .....

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..... ity - the appellant/writ petitioner is at liberty to approach the revisional authority within fortnight from date with regard to the order of assessment dated May 3, 2021. If so approached, the revisional authority is requested to reconsider its order passed on refund taking into account the document dated August 25, 2021 in accordance with law. Application disposed off. - MAT 15 of 2022 With .....

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..... thereto, the assessee received Certificate of Export of August 25, 2021. There was no lacuna on the part of the assessee in receiving the Certificate. If such Certificate is placed before the revisional authority, the petitioner will be entitled to refund of the tax liability of the petitioner. The Certificate is a material evidence which the revisional authority needs to consider in order to ass .....

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..... liability stood completed on the passing of the order of the revisional authority. No doubt, the revisional authority passed an order assessing the tax liability of the appellant/writ petitioner on May 3, 2021. However, subsequent thereto, the appellant/writ petitioner received the document dated August 25, 2021 which impacts the tax liability of the appellant/writ petitioner. The appellant .....

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..... ssessee to bring such evidences to the notice of the tax authorities. In such circumstances, we are of the view that another opportunity should be granted to the appellant/writ petitioner to place the document dated August 25, 2021 before the revisional authority. The appellant/writ petitioner is at liberty to approach the revisional authority within fortnight from date with regard to the or .....

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