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TMI Blog2023 (11) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ant will be compelled to pay higher rate of tax - In the peculiar facts circumstances of the case, when the transaction has already been made and covered by the requisite forms, the applicant, if due to unavoidable circumstances, could not obtain the forms and had produced the same upto the state of Tribunal, even in the subsequent stage, providing the claim has already been made for the same, the form should be accepted. This view has been taken by this Court in the case of M/s Dhan Prakash Cane Crushers Vs. Commissioner of Sales Tax [ 2002 (4) TMI 898 - ALLAHABAD HIGH COURT ], where, this Court accepted the form, which was furnished for the first time in the revisional jurisdiction and had remanded the matter to the Tribunal to r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Tribunal, Gorakhpur Bench, Gorakhpur in Second Appeal No. 174/2017 for the assessment year 2009-10. 4. The present revision was admitted by this Court vide order dated 29.03.2023 on the following questions of law:- (i) Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in, rejecting the Form E - 1 and C, filed along with application for filing additional evidence, as not filed before the tribunal? (ii) Whether, on the facts and in the facts and circumstances of the case the Tribunal was legally justified in dismissed the appeal, without considering that the application for additional evidence was already on record and a report from assessing authority was sought by the Tribunal? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate forum and the benefit of the same should be given on late filing if sufficient cause is shown and therefore, the impugned order is illegal, arbitrary and bad in law. He prays for allowing the revision. 6. Per contra, learned ACSC supports the impugned order and submits that the applicant was required to submit the forms as prescribed under the law, but the same have not been submitted. The proceedings have rightly been initiated against the applicant and the authorities below have rightly disbelieved and not accepted the application of the applicant as additional evidence. 7. After hearing learned counsel for the parties, the Court has perused the record. 8. It is admitted that inter-State transaction has been mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application under Section 12B of the Act is set aside and matter is remanded back to the Tribunal for passing appropriate orders taking into consideration the effect of 12 Form C subject to verification in accordance with law. Rest of the findings of the Tribunal remained intact. 13. Revision application is allowed as above. There shall however be no order as to costs. 10. The transaction already claimed by the applicant as exempt/concession rate of tax in its hand, the form, which could not be furnished due to unavoidable circumstances, the form could be considered by the Tribunal. 11. In the peculiar facts circumstances of the case, when the transaction has already been made and covered by the requisite forms, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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