9911796707
TMI Blog2019 (8) TMI 1652X X X X Extracts X X X X X X X X Extracts X X X X ..... edged as the right of an appellant who has, either owing to inability or consciously, not passed on the burden of such tax to the recipient. Having collected the tax, any dispute, while it may not be discountenanced, is questionable when the obligation to deposit that tax with the exchequer has been observed in its breach. The dispute that was carried to Tribunal was certainly not of such commonplace occurrence as to present such congruence. The case law cited by the applicant in the appellate proceedings was, therefore, unlikely to be conforming to the facts and circumstances of the present dispute to warrant acceptance as binding precedent. The demonstrated lack of credibility to justify the claim for liberal interpretation of provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... express our anguish at the manner in which the applicant has couched the contents of the order of the Hon ble High Court of Bombay in an attempt to mislead the Tribunal. It would appear that the Hon ble High Court was constrained to take notice that the arguments made on behalf of the appellant appeared to find faults with the manner of disposal by the Tribunal that was more appropriate to the remedy of rectification instead of expounding substantial question of law that was within the remit of such appellate jurisdiction and, sensing the view of the Hon ble High Court, Learned Counsel for the appellant therein sought liberty to withdraw the appeal and bring the matter back to the Tribunal. There can be no ambiguity on this course of eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal. 3. On our expressing this view, Mr. Raichandani fairly states that he would not press the appeal but move an application seeking rectification of the mistakes in the order of the Tribunal. Needless to clarify that such an application is made, it shall be disposed of on its own merits and in accordance with law. We have not expressed any opinion either on its maintainability or on its merits. 3. We merely place this on record as there is no intention to put too fine a point on it considering that the application has been preferred by an employee of the applicant and is not that of an officer of the court. 4. It would appear that the applicant seeks a recall of the entire order for fresh decision as it is claime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts breach. 7. The sole plea for relief is that the agent of the applicant, viz., the Consultant retained by them, was responsible for the breach. To start with, a principal cannot alienate itself from its agent notwithstanding any affidavit of admission of guilt by the perpetrator of anathema to public interest. Any issue between principal and agent is irrelevant to the taxing relationship between the State and assessee and is not guided by any principle other than that ensconced in the statute. 8. It is also the essence of binding precedent that no judgement, except on absolute congruence of facts, is of assistance in all circumstances. The dispute that was carried to Tribunal was certainly not of such commonplace occurrence as to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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