Prayer for recalling of Final Order - Most of the documents as ...

Request to Recall Final Order Denied: Newly Annexed Documents Not Previously Presented to Adjudicating Authorities.

December 27, 2022

Case Laws     Service Tax     AT

Prayer for recalling of Final Order - Most of the documents as annexed with the present application also are with respect to Financial Year 2013-14 and 2014-15. Though balance-sheet as on 31st March, 2013 has also been annexed but the fact remains is that the said document, admittedly, was provided on 12.04.2012, for the first time, whereas the order in hand was dictated and pronounced on 11.04.2022. Had it been provided at the time of dictation also the said statement could have been taken into consideration. Being a document which was never provided before any of the adjudicating authorities below there seems no reason otherwise to take this document on record. - AT

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