2023 (1) TMI 929 - HC - VAT and Sales Tax

Rejection of revisional application - rejection on the ground that the appellant did not appear before the revisional authority on more than two occasions - non-appearance of the appellant on several dates - HELD THAT - As per the assessment order dated 27th June, 2013, the tax payable was Rs. 7,36,715.58 and the assessing order records that a sum of Rs.7,13,330/- has already been paid by the appellant / assessee and the balance due is Rs.23,385.58. Thus, considering the peculiar facts and circumstances of the case, we are inclined to grant one last opportunity to the appellant to go before the appellate authority and pursue its appeal. However, if the appellant does not appear on the date fixed, the appellate authority shall be entitled to dismiss the appeal for non-prosecution. The order passed in the writ petition is set aside and consequently the order passed by the revisional authority and the order passed by the appellate authority are set aside and the appeal stands restored to the file of the appellate authority, who shall issue notice to the appellant fixing a date for hearing.

Summary

Issues:
Appeal against order of fast track revisional authority for non-appearance, dismissal of writ petition due to habitual default by the appellant, granting one last opportunity to the appellant to pursue appeal before appellate authority.

Analysis:
1. The appeal was filed against the order of the fast track revisional authority, which dismissed the revisional application due to the appellant's non-appearance on multiple occasions. The original order subject to challenge was passed by the appellate authority concerning an assessment order under the Central Sales Tax Act and the West Bengal Value Added Tax Act. The appellant's conduct was noted as a habitual defaulter, leading to the dismissal of the writ petition by the learned Single Bench.

2. Upon elaborate hearings, the High Court agreed with the assessment order's details showing a balance due of Rs. 23,385.58 after a partial payment of Rs. 7,13,330/-. Despite the appellant's past conduct, the Court decided to grant one final opportunity for the appellant to appear before the appellate authority to pursue the appeal diligently. However, failure to appear on the fixed date would empower the appellate authority to dismiss the appeal for non-prosecution.

3. Consequently, the appeal was allowed, setting aside the orders of the revisional and appellate authorities. The appeal in question was restored to the appellate authority's file, with clear instructions for the appellant to appear, make submissions, and for the appellate authority to pass a detailed order on merits and as per the law.

4. The Court emphasized that no adjournments would be granted, and the appellate authority should aim to dispose of the appeal within three weeks from the date of the personal hearing without unnecessary delays. No costs were awarded, and urgent certified copies of the order were to be provided to the parties upon completion of legal formalities.

This detailed analysis covers the issues involved in the judgment, highlighting the key legal aspects and decisions made by the High Court judges.