9911796707
TMI Blog2024 (7) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal and therefore the impugned order suffers for non-application of mind and accordingly arbitrary. This aspect of the matter has already been decided by coordinate Bench of this Court in the case of M/s Ram Sewak Coal Depot [ 2003 (2) TMI 457 - ALLAHABAD HIGH COURT ], where it was held that ' it is held that the Trade Tax Tribunal has jurisdiction to set aside an ex parte order and re-hear the matter. There being no express provision to that effect does not inhibit the Tribunal in any manner to recall the said judgment.' In the present case also the petitioner has also taken the ground that he was never communicated the order passed by the Tribunal and therefore he was never aware about the order dated 16.03.2017 and it is only o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quently filed second appeal before the Commercial Tax Tribunal which was decided ex-parte on 16.03.2017. 4. It is the case of the revisionist that the order dated 16.03.2017 was never served upon the revisionist as provided for under the Value Added Tax and Rules made thereunder and consequently he was not aware of the said order till the recovery proceedings were initiated. It has been stated that when the petitioner came to know about the order dated 16.03.2017 he applied for obtaining certified copy of the said order and after obtaining the same on 19.02.2024 he filed an application for recall of the order dated 16.03.2017 along with an application for condonation of delay stating that the state had never served upon him the certified co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to the assessment year 2009-2010 was concluded by issuance of a demand of Rs. 469391/- of the revisionist against which the first appeal was substantially allowed and his demand was reduced by Rs. 150634/-. The revisionist being aggrieved by the order of the first appellate authority had preferred a second appeal which was decided ex-parte by order dated 16.03.2017 and an application for rectification was filed on 19.02.2024. 10. It is a case of the revisionist that the order dated 16.03.2017 was never communicated to him as a duty lay upon the State to communicate the same in light of the provisions contained in Rule 63(7) of the U.P. VAT Rules and this ground was taken by him in the application for rectification. Though the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the jurisdiction which may help in exercise of jurisdiction in accordance with law. 26. In (1996) 6 SCC 92 (J.K. Synthetics Ltd. v. Collector of Central Excise), the apex Court had occasion to consider jurisdiction of Gold (Control) Appellate Tribunal to set-aside an ex parte order. Under Customs Act, 1962 and under Rule 41 of the CEGAT (Procedure) Rules, 1982, there was no express power. The apex Court after considering relevant provisions laid down that the said jurisdiction has to be read into the Tribunal. Following was said in paragraphs 4, 5 and 6 by the apex Court : 4. In Grindlays Bank Ltd. v. Central Government Industrial Tribunal [1981] 2 SCR 341 ; AIR 1981 SC 606, the same principles were applied in relation to the Industrial Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 does not expressly state that an order on an appeal heard and disposed of ex parte can be set aside on sufficient cause for the absence of the respondent being shown does not mean that CEGAT has no power to do so. Rule 41 gives CEGAT wide powers to make such orders or give such directions as might be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or, most importantly, to secure the ends of justice. 6. If, in a given case, it is established that the respondent was unable to appear before it for no fault of his own, the ends of justice would clearly require that the ex parte order against him should be set aside. Not to do so on the ground of lack of power would be manifest injustice. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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