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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (11) TMI HC This

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2022 (11) TMI 1142 - HC - VAT and Sales Tax


Issues:
Assessment of Thermoplastic Road Marking Material as 'paint' for taxation by the revenue, failure to inform the revisionists about the Tribunal proceedings during the COVID-19 pandemic, lack of opportunity for the revisionists to present their case before the Tribunal.

Analysis:
The revisionists challenged the order of the Commercial Tax Tribunal, contending that their product, Thermoplastic Road Marking Material, should not be classified as 'paint' for taxation purposes. They argued that due to the COVID-19 pandemic and a lack of notice from the Tribunal, they were unable to participate in the proceedings, leading to the passing of the impugned order without considering their version.

The revisionists claimed that despite informing the department about their change of address, the Tribunal was not made aware of this fact, resulting in the appeal being decided without their presence or input. The Court acknowledged that while the Tribunal had issued a notice, it was not served on the revisionists, and their absence was deemed unintentional. Consequently, the Court decided to set aside the order and remit the matter back to the Tribunal for a fresh determination, allowing the revisionists to present their arguments.

The Court scheduled a new hearing date before the Tribunal, directing the revisionists to appear and present their case. The Tribunal was instructed to expedite the decision-making process, aiming to reach a conclusion before a specified date. It was emphasized that any further actions by the revenue should align with the fresh determination made by the Tribunal. Ultimately, the revisions were allowed in favor of the revisionists.

 

 

 

 

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