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TMI Blog2019 (8) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be passed. The necessity for giving reasons to reach a particular conclusion is not only to make the parties concerned aware of the reasons why their appeal has been allowed or disallowed, but also gives an opportunity to the appellate authority to know the reasons which led the lower authority to reach a particular conclusion. It is only when the authorities adhere to the cardinal rule of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the order dated 27 November 2018 passed by Respondent No.3 Joint Commissioner of State Tax (Appeals) rejecting the Petitioner s appeal under Section 9(2) of the Central Sales Tax Act, 1956 ( CST Act ). The impugned order dated 27 November 2018 dismissed the Petitioner's appeal under the CST Act in respect of the period 2011-2012. 2. Ms. Jyoti Chavan, learned AGP, opposes the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, that the Petitioner seeks to invoke this Court s extraordinary writ jurisdiction and not avail of the alternative remedy available under the MVAT Act and the CST Act. 4. On perusal of the impugned order dated 27 November 2018, we note that the same records the Petitioner s submissions in great detail. The impugned order in fact records the submissions made on the various claims in de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns in form C of amount of ₹ 3.69,08,232/out of which valid forms are allowed at ₹ 29,31,267 rest are defected as under. BHARTI INFRA LTD NO TIN MENTIONED SANDHAR CORP BAADDRESS AND NO TIN AQOVENT SYSTEM P LTDINVALID PERIOD INV IS OF 201213 AND APPEAL PERIOD IS 201112 BALAJI ELECTRONICSBOTH PART OF FORMS ARE DUPLICATE INSTEAD OF ORIGINAL. Appellant failed to submit it correctly, hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, cannot be sustained. 7. In the light of the above, we set aside the impugned order dated 27 November 2018 passed under Section 9(2) of the CST Act. We restore the Petitioner s appeal from the order dated 3 November 2017 of the Deputy Commissioner of State Tax to the Joint Commissioner (Appeals) Respondent No.3 for a fresh consideration and disposal after following the princ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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