2017 (8) TMI 806 - SC - VAT and Sales Tax

Natural justice - statutory remedy of appeal before the Appellate Tribunal - failure to furnish C forms and F Forms - Levy of VAT on DEPB - petitioner has not filed any other documents evidencing actual export of goods and also failed to file orders placed by foreign buyers on the exports - HC dismissed the writ petition (2014 (9) TMI 1116 - ANDHRA PRADESH HIGH COURT) - Held that - it will be just and equitable to grant that opportunity to the appellant, having heard the learned counsel appearing for the State as well - appellant is granted a period of 30 days to challenge the orders by filing a statutory appeal before the Tribunal - appeal partly allowed by way of remand.

Summary

Issues Involved:
1. Challenge to the High Court order dated 12.09.2014 in Writ Petition No. 1684 of 2014.
2. Appellant not availing statutory remedy before the Sales Tax Tribunal.
3. Granting opportunity to the appellant to challenge orders by filing a statutory appeal before the Tribunal.
4. Setting aside the order passed by the Sales Tax Tribunal and restoring the appeal for consolidation with another appeal.

Analysis:

1. The Supreme Court addressed the challenge posed by the appellant against the High Court order dated 12.09.2014 in Writ Petition No. 1684 of 2014. The Court refrained from discussing the merits of the case but noted that the appellant had not utilized the statutory remedy available before the Sales Tax Tribunal. Consequently, the Court deemed it just and equitable to grant the appellant the opportunity to avail this remedy. The appeal was partly allowed, and the High Court's judgment was set aside, allowing the appellant 30 days to challenge the orders by filing a statutory appeal before the Tribunal. It was clarified that the Court had not delved into the merits of the matter, leaving both parties free to present their contentions before the Tribunal.

2. In a related matter, the Court granted leave in Civil Appeal No. 8766 of 2017 [@ Special Leave Petition (C) No. 16651 of 2015]. Following the judgment in Civil Appeal No. 8765 of 2017, the order of the Sales Tax Tribunal was set aside. The appeal was restored to the Tribunal's file, with directions for consolidation with the appeal permitted to be filed as per the judgment in Civil Appeal No. 8765 of 2017. Consequently, the appeal was disposed of, ensuring a consolidated and comprehensive hearing by the Sales Tax Tribunal on the matters at hand.

Overall, the Supreme Court's judgments focused on procedural fairness and the proper utilization of statutory remedies by the appellant before the Sales Tax Tribunal. By setting aside previous orders and granting opportunities for statutory appeals, the Court ensured that the parties involved could present their arguments effectively before the Tribunal, maintaining the principles of justice and due process in the legal proceedings.