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TMI Blog2018 (10) TMI 1771X X X X Extracts X X X X X X X X Extracts X X X X ..... he First Appeal Authority by his order dated 31.08.2015. The impugned order of the Tribunal is set aside and the matter is remanded to the Assessing Authority to pass fresh order - revision allowed by way of remand. - Sales/Trade Tax Revision No. - 109 of 2017 - - - Dated:- 30-10-2018 - Saumitra Dayal Singh, J. For the Applicant : Shubham Agrawal,Shri Bharat Ji Agrawal For the Opposite Party : C.S.C. ORDER SAUMITRA DAYAL SINGH, J. 1. The present revision has been directed against the order of Commercial Tax Tribunal, Ghaziabad dated 21.02.2017 passed in Second Appeal No. 48 of 2017 (A/2010-2011). 2. By the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the inquiries on the points indicated in the order dated 31.08.2015 (passed by the First Appeal Authority), the Assessing Authority rejected the claim of ITC on the reasoning that the registration certificates of the selling dealers M/s Pacific Sales Corporation, Ghaziabad and M/s G.P. Trading Company, Ghaziabad had been suspended on 18.01.2011 and 16.01.2011 respectively. Those registrations were further claimed to have been cancelled on 31.05.2011 and 16.05.2011. The Assessing Officer, therefore, proceeded on the reasoning that in absence of registration certificate, no benefit of ITC could ever have arisen and, therefore, the inquiry directed to be conducted by the First Appeal Authority byorder dated 31.08.2015 was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmitted by the department that the registration certificate of the selling dealers was valid and continuing on the date of purchase performed by the present application, the short ground on which the assessment order dated 29.10.2016 has been passed does not exist. 9. Further in view of such fact, it becomes imperative that the assessing authority may conduct an inquiry and seek verification and pass necessary orders in compliance of the directions issued by the First Appeal Authority by his order dated 31.08.2015 since that order was admittedly not challenged by either of the parties. 10. Learned counsel for the assessee further states that even the order of the First Appeal Authority dated 31.08.2015 was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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