9911796707
TMI Blog2022 (11) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice - HELD THAT:- This Court is of considered view that though the registry of Commercial Tax Tribunal had issued notice but the same was not served on the revisionists and they remained unrepresented before the Tribunal. It is further noticed that their non-appearance was not intentional or deliberate and, hence, it will be in fitness of things that the revisionist is permitted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all these revisions, hence, they are being decided by this common judgment and order. 3. By means of the present revision the revisionists have assailed the order of Commercial Tax Tribunal Bench-II, Lucknow dated 19.1.2021. It has been stated that the revisionists are manufacturers of Thermoplastic Road Marking Material which is manufactured by using various chemicals like Resin, Titanium dio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving any opportunity of hearing or considering the version of the petitioner the impugned order has been passed. 5. Learned Standing counsel, on the other hand, has contested this fact and submits that the Registrar of the Tribunal has sent a notice of service in accordance with law in the year 2019 and hence it cannot be said that there is any laxity on part of the Tribunal in proceeding to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. It is further noticed that their non-appearance was not intentional or deliberate and, hence, it will be in fitness of things that the revisionist is permitted to place his arguments / contentions before the Tribunal and the Tribunal may also take into consideration such arguments before coming to conclusion with regard to issues engaging the Tribunal in the present case. 8. For the reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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