2018 (2) TMI 1765 - HC - VAT and Sales Tax

Review application - Inter-state sale - alternative plea existed or not? - Held that - This Court had clearly recorded that apart from the issues considered in the judgment no other plea had been pressed. The alternative plea since had not been argued at the time of hearing in the matter I am not inclined to entertain such a plea for the first time in exercise of review jurisdiction - Admittedly under the garb of the review no re-hearing can be permitted - Review application is accordingly consigned to records.

Summary

Issues: Delay Condonation Application, Review Application - Classification Issue, Review Application - Inter-State Sale Issue

Delay Condonation Application:
The High Court of Allahabad, in the case at hand, considered a Delay Condonation Application relating to the filing of a Review Application. The Court noted that the delay in filing the Review Application was satisfactorily explained, leading to the allowance of the Delay Condonation Application. Consequently, the Review Application was treated as if it had been filed within the stipulated time frame.

Review Application - Classification Issue:
In the subsequent consideration of the Review Application, the applicant's counsel highlighted an alternative submission concerning the issue of classification, in addition to the primary issue already addressed. However, the Learned Standing Counsel pointed out that the alternative plea regarding inter-state sale, although mentioned in the memo of revision, had not been argued or pressed during the initial hearing. The Court, in its judgment, emphasized that no other plea beyond those already considered had been pressed during the original hearing. As the alternative plea had not been argued during the initial proceedings, the Court declined to entertain it for the first time under the review jurisdiction. The Court clarified that a review process does not allow for a re-hearing, leading to the decision to not review the previous order dated 30.5.2017, and the Review Application was consequently consigned to records.

Review Application - Inter-State Sale Issue:
The Review Application also involved an argument related to the issue of inter-state sale, which was not pursued during the original hearing. The Court reiterated that since this alternative plea had not been argued at the time of the initial hearing, it could not be entertained during the review process. The Court emphasized that no re-hearing could be permitted under the guise of a review, ultimately leading to the decision to not review the previous order.