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TMI Blog2023 (1) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... AGARWAL,J. Heard Sri Suyash Agarwal, learned counsel for the revisionist and Sri R.S. Pandey, learned Standing Counsel for the State. This revision under Section 58 of the VAT Act, 2008 (hereinafter referred to as "Act of 2008") has been filed assailing the order dated 09.12.2021 passed by the Commercial Tax Tribunal, Bench-1, Agra in Second Appeal No.242 of 2021 (2015-16) (Provincial). The rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 02.12.2015 the Assessee had applied for registration under the Act which was granted subsequently. On 26.11.2018, a show cause notice was issued by the Assessing Authority. The said notice was replied. The Assessing Authority made assessment on the basis of best judgment and created a tax liability of Rs.4,09,053/- vide assessment order dated 29.12.2018. Against the said order, a first appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e business was started from 01.08.2015 and the finding recorded by Tribunal was not correct. He further contended that the Tribunal simply, on the basis of presumption, had reduced the turnover determined by the Assessing Authority. Per contra, learned Standing Counsel submitted that Assessing Authority while making the assessment had relied upon the survey report which was never denied, wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ood in the dhaba at around 12.40 p.m. in the afternoon which is also not disputed. As no book of accounts was produced before the survey team by the Assessee, the Assessing Authority calculated the sale made by the Assessee relying upon the survey report. The first appellate authority has reduced the quantum of tax, which the Tribunal had restored back and upheld the order passed by the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration under the relevant provisions of the Act on 02.12.2015. The action of the Assessee itself speaks about his conduct who was not paying the tax after getting registered with the authorities. It was not only after the survey that the Assessee applied for registration. The finding of fact recorded by the Tribunal needs no interference by this Court exercising revisional jurisdiction. Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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