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TMI Blog2022 (6) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 17.12.2021 passed in the main appeal [i.e., Appeal No. 58/ATVAT/18] and the order dated 31.03.2022 rendered in the rectification application [i.e., Application No. 355/ATVAT/22]. The said orders concern the Financial Year (FY) 2010-2011. 1.1. The impugned orders have been passed by the Delhi Value Added Tax Appellate Tribunal [in short 'the Tribunal']. 2. On 25.04.2022, when the appeal came up before this Court for the first time, we had, without prejudice to the rights and contentions of respondent/revenue, requested Mr Satyakam, who appears on behalf of the respondent/revenue, to return with instructions as to whether originals of Form-F, as contended by the counsel for the appellant, were available on record. 2.1. Mr Satya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the details filed by Mr Satyakam, pursuant to the order dated 25.04.2022, would show that insofar as C-Forms are concerned, the respondent/revenue has, in their record, photocopies of the said documents (and not originals) of the value of Rs.5,59,823/-. [See serial no. 39 on (pdf) page 422 of the case file.] 4.2. Counsel for the appellant says since, at the moment, the appellant has not been able to produce the originals; this aspect can only be examined once originals are produced by the appellant. 5. Insofar as F-Forms are concerned, it is relevant to, once again, advert to the details filed by Mr Satyakam. 5.1. Mr Satyakam says although all 17 F-Forms are available, 03 out of 17 F-Forms do not bear any value, and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to place on record its books of accounts and lorry receipts and other relevant documents issued by the State Excise Department. 8. What emerges is that both counsels realise that perhaps a remand for examination of the relevant documents would be the best way forward in the matter given the factum of discovery of original C and F forms. 8.1. Accordingly, the impugned orders dated 17.12.2021 and 31.03.2022 are set aside. 9. The matter is remanded to the Tribunal for a de novo examination, bearing in mind what has been noted hereinabove. 9.1. The Tribunal will be at liberty to call for the record available with the statutory authority. 10. Although, what has been noted above by us in respect of C and F Forms is a position which emerge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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