2018 (11) TMI 63

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..... n law to decide such ground of appeal as was contained in the memo of appeal and had been pressed before it, during oral hearing. Failure to decide a ground of appeal after noticing the same in its order renders the order of the Tribunal contrary to law, on that issue - decided in favor of assessee. Imposition of tax both on the undisclosed purchases and undisclosed sales being made by the appl .....

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..... in passing the impugned order without dealing with the question of reversal of input tax credit raised or the plea raised that no reversal of input tax credit under rule 22(2) of U.P. VAT Rules could be done on the consignment sale of the bye product? ii. Whether the Tribunal was justified in imposing the tax both on the undisclosed purchases and undisclosed sales being made by the applicant, .....

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..... her counts. First, it has been submitted that the reversal of input tax credit (on intra-state purchase of mustard seed), had been wrongly made by the Assessing Officer, inasmuch as the assessee claimed to have maintained separate accounts for purchase of mustard seed from inside and outside U.P. He, therefore, submits that the input tax credit that had arisen to the assessee on purchases made ins .....

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..... had been pressed before it, during oral hearing. Failure to decide a ground of appeal after noticing the same in its order renders the order of the Tribunal contrary to law, on that issue. Therefore, question no. 1 is decided in favour of the assessee and against the revenue. To that extent the revision succeeds and the matter is remitted to the tribunal to press a fresh order on that issue. .....

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..... unsel for the assessee. Consequently, the finding of the Tribunal depriving the assessee benefit of input tax on undisclosed purchase of mustard seed is against the law and it cannot be sustained. The second question is also decided in favour of the asseesse. 10. Hence, both question nos. 1 and 2 are answered in the negative i.e. in favour of the assessee and against the revenue. The revision m .....

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