2019 (7) TMI 1236 - HC - VAT and Sales Tax

Disallowance of Special Economic Zone (SEZ) sale - issue was not dealt on the ground of petitioners failed to produce documents in support of their claim - HELD THAT - Without going into the issue as to whether or not the petitioners made over the documents to the departmental representative as claimed, it would be appropriate to permit the petitioner to lead such evidence as are available to the petitioners, in accordance with law, before the revisional authority in respect of their claim on account of Special Economic Zone (SEZ) sale. The revisional authority will look into such evidence in accordance with law, and if such claim stands substantiated, allow the same. The matter is remanded to the revisional authority for fresh consideration of such in accordance with law - petition allowed by way of remand.

Summary

Issues:
Challenge to order passed by revisional authority regarding Special Economic Zone (SEZ) sale; Failure to address third issue due to lack of document substantiation.

Analysis:
The judgment pertains to a writ petition challenging an order dated June 20, 2017, passed by the revisional authority. The petitioners raised three issues before the revisional authority, one of which involved the disallowance of Special Economic Zone (SEZ) sale. However, the revisional authority did not address this issue, citing the petitioners' failure to produce supporting documents. The petitioners claimed to have provided the necessary documents to the departmental representative during the revisional proceedings. Still, a new representative stated that no such documents were received, leading to the impugned order being passed without considering the claim related to the third issue. The court acknowledged the situation and directed the petitioners to present any available evidence before the revisional authority to substantiate their claim regarding the SEZ sale. The court emphasized that the revisional authority must examine this evidence in accordance with the law and, if the claim is proven, allow it.

The court quashed the revisional order only to the extent of the claim concerning the SEZ sale and remanded the matter back to the revisional authority for a fresh consideration in accordance with the law and the court's observations. The writ petition, numbered W.P. No.4961(W) of 2018, was disposed of without any specific order as to costs. The court also directed that urgent certified website copies of the order would be made available to the parties upon compliance with the necessary formalities.