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TMI Blog2023 (9) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... same assessee and the grounds of revision case being also same, the question of law decided also being the same, all these connected matters are taken up and decided by this common order. For convenience, T.R.E.V.C. No. 11 of 2007 is taken up as the lead case so far as the facts are concerned. 3. The instant revision petition is filed aggrieved by the order dated 29.01.2007 of the Sales Tax Appellate Tribunal in T.A. No. 375/2004. 4. Vide the impugned order, the Tribunal allowed the appeal filed by the respondent thereby reversing the order dated 09.01.2004 passed by the Additional Commissioner (CT), who set-aside the order of Appellate Deputy Commissioner (CT) dated 12.03.2003 passed in Appeal No. N/244/2002-2003. 5. The brief facts le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al position of the company. 8. Aggrieved by the order of Assessing Authority, the respondent preferred appeal before the Appellate Deputy Commissioner (CT), Hyderabad, vide Appeal No. N/244/2002-03. The Appellate Deputy Commissioner (CT) considering short delay in the range of 5 to 10 days on average in payment of the tax as well as interest and also considering the grounds raised by the respondent, concluded that section 15(4) cannot be made applicable and thus, allowed the appeal vide his order dated 12.03.2003. 9. The Additional Commissioner (CT) (Legal), Hyderabad issued show-cause notice of revision to the respondent holding that the order of Appellate Authority was prejudicial to the interest of revenue and having considered the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat if the assessee is allowed to go scot free without levying penalty on the ground that they paid interest for the continued delayed payment of huge tax, then it shall create precedence and therefore, prayed for allowing the revisions. 12. Learned senior standing counsel for the petitioner also relied upon judgment of Hon'ble Apex Court in the case of State of Gujarat and Ors. Vs. Saw Pipes Ltd. 2023 SC 2113. However, the facts of the above case are different from the present case and are distinguishable and therefore, the same no way help the contention of the petitioner. 13. On the other hand, learned Senior Counsel for the respondent contended that the Appellate Tribunal had passed reasoned order by taking into consideration factual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay interest under section 16(3) of the APGST Act of course he is also liable to pay penalty under sub-section-4 of Section 15 of the APGST Act. But it is clear that before imposing penalty, the authorities should examine the facts and circumstances of each case and should pass orders judiciously. Similarly, the authorities should examine whether the dealer has changed tax from the purchaser or not. Mere assumptions and presumptions cannot be the basis for any order." 16. The Appellate Tribunal by relying upon two judgments had held as under:- "Similar view was taken in case of M/s. Steel Crete Pvt Ltd, Visakhapatnam vs. State of Andhra Pradesh reported in 23 APSTJ 172 and also in the case between M/s. Suvarna Cement Limited v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e got the powers as under: "S.21. appeal to the Appellate Tribunal : (1) to (3) xxxx (4) The Appellate Tribunal may, after giving both parties to the appeal a reasonable opportunity of being heard- (i) Confirm, reduce, enhance or annul the assessment or the penalty or both; or (ii) Set aside the assessment or the penalty, or both, and direct the assessing authority to pass a fresh order after such further inquiry as may be directed; or (iii) ....." 19. Given the said statutory provisions and powers conferred upon the Tribunal, it was within the powers of the Tribunal to look into the reasons which prevented the assessee in timely payment of tax and the delay also was too short a period so as to infer that the delay was with any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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