9911796707
TMI Blog2014 (9) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... ever made available to the appellant. In these circumstances, this Court is of the opinion that the impugned orders cannot be sustained - Matter remanded back - Decided partly in favour of assessee. - ST.APPL. 30/2014, C.M. APPL. 10525/2014 & 10526/2014 - - - Dated:- 7-7-2014 - S. Ravindra Bhat And Vibhu Bakhru,JJ. For the Petitioner : Sh. Rajesh Jain, Sh. R. N. Sharma and Sh. Virag Tiwari, Advocates. For the Respondent : Sh. Raj. K. Batra, Advocate. ORDER Mr. Justice S. Ravindra Bhat (Open Court) 1. The appellant is aggrieved by an order of the Appellate Tribunal, VAT (hereafter the Tribunal ) dated 09.04.2014 whereby its request for rehearing after restoration of the appeal preferred by it, was rejected. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant part of the impugned order of the Ld. First Appellate Authority wherein the Ld. First Appellate Authority had relied upon the report of the concerned ward officer regarding non-genuineness of the ST-35 form but this report was not confronted to the dealer. At this stage, Sh. Vasdev Lalwani, Adv., Ld. Counsel for the Revenue has submitted that he would call for the report of the ward officer for perusal by this tribunal. Sh. R.N. Sharma, Adv., Ld. Counsel for the appellant has submitted that the report be also called from the Form Issuing Section as to whether these forms were/were not issued by that section. The Ld. Counsel for the Revenue is directed accordingly. Case stand adjourned for further arguments.............. 3. Purs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, he submits that the appellant was aware and ought to have made himself aware as to whether ST-35 forms were issued by the registered dealer. The mere fact that the report was not made available to the appellant did not, therefore, in any manner vitiate the assessment. 5. It is evident from the above narrative that the Tribunal had initially thought it appropriate to direct the authorities to furnish a copy of the Verification Report as may be seen by its order dated 17.08.2010. However, this aspect appears to have completely escaped its attention when it proceeded to make ex-parte final order adverse to the appellant which proceeded on the assumption that the latter could not afford any explanation to the adverse report. In the first ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
