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TMI Blog2023 (1) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... : C.S.C. ORDER HON'BLE ROHIT RANJAN AGARWAL, J. Heard Sri Rakesh Ranjan Agarwal, learned Senior Counsel, assisted by Sri Pratik J. Nagar, Advocate as well as Sri Lalit Kushwaha, Advocate, for the revisionist and Sri Rishi Kumar, learned Standing Counsel for the State. These four revisions arise out of second appeal No. 22 of 2020 and second appeal No. 23 of 2020 filed by the revisionist a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one under Section 9 (2) of the Central Sales Tax Act and the other under Section 28 (II) of UP VAT Act. Against the said order, appeals were filed before the Additional Commissioner, Grade-II (Appeals), Commercial Tax, Mathura. The said appeals were jointly heard by first appellate authority and by a common order dated 17.12.2019 the appeal No. 149 of 2019 relating to UP was partly allowed while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee during the relevant assessment year. According to assessee counsel the Tribunal was not justified in dismissing the appeal modifying the order passed by the first appellate authority and benefit granted by it. Learned Standing Counsel while defending the order passed by the Commercial Tax Tribunal, submitted that as the assessee had not filed the requisite documents, the Tribunal has recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d it is for the Tribunal to adjudicate the matter on merits. I also find that once the Tribunal has recorded the finding that the documents, as required by it, was not placed by the assessee and no finding has been recorded by the Tribunal considering the documents of the assessee. It would not be appropriate for this Court to adjudicate the matter on merits. In view of the said fact, the order d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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