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TMI Blog2015 (4) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... were returned to the assessee-petitioner. Even if they had to be returned there should have been a noting by some competent authority that they are being returned for some specified reason. The only document which has been produced before us is the receipt and dispatch register which only shows that the revision petitions were returned. There is nothing to show why they were returned. It is by now well settled law that reasons give the strength and body to an order. If there are no reasons in an order then the order becomes an arbitrary order. From the dispatch register, we cannot fathom why the revision petitions were returned. It is not clear who took the decision to return the revision petitions. Therefore, whenever in future, any su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a shocking state of affairs where in judicial proceedings in an appeal filed by an assesse before the Tripura Value Added Tax Tribunal, the petition has been returned to the petitioner without passing any order. Mr. S. Deb, learned senior counsel has produced before us the original 2(two) appeals which show that they were filed the appeals in the office of the Tripura Value Added Tax Tribunal on 10.03.2014 against received No.1031 and 1032. There are some initials with the letters of the Registrar, Tripura Value Added Tax Tribunal but there is nothing to show how these appeals have been returned to the petitioner. The contention of the petitioner is that it was returned by him. If that is correct, then this is a highly improper pract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with the provision of Section 71 of TVAT Act, 2004 wherein under Explanation it is clearly mandates - Order passed in appeal or revision mentioned in this subsection shall mean an order passed after an appeal or revision is admitted under section 69 or, as the case may be, sub-section (1) of section 70 of the Act. 3.2 That as per Office records it is stated that the appeals filed by the petitioner before the Appellate Authority were rejected without admission of the same against which the petitioner could not file appeal to the Tripura Value Added Tax Tribunal. Therefore, these 2 (two) appeals were returned to the Receipt Despatch Section of Office of the Commissioner of Taxes Excise and on 13.03.2014, one Sri Anup Deb h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide. The Registrar or his office can raise an objection that the revision is not maintainable and it will be for the assessee or his counsel to satisfy the Registrar that such revision is maintainable. Even if the Registrar holds against the assessee, the assessee will still have the right to claim that it is the Tribunal which should decide this issue and thereafter the Tribunal will have to decide that issue in accordance with law. 7. This Court cannot accept the submission of the Registrar that because the petitions were not maintainable they were returned to the assessee-petitioner. Even if they had to be returned there should have been a noting by some competent authority that they are being returned for some specified reason. The o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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