Case Law Details
Automark Industries (India) Pvt. Ltd. Vs Commissioner of Commercial Tax (Allahabad High Court)
One of the main planks of the arguments submitted by the revisionist before this Court is that their matter was remitted to the Tribunal for decision afresh in pursuance to which the impugned order has been passed. It has been submitted that the Tribunal did not inform the revisionist about listing of the said case and during the said period COVID 19 Pandemic was at its peak and, hence, the petitioner could not know the proceedings and was not informed about the date of hearing and consequently he could not be present before the Tribunal on the date of hearing and, hence, without giving any opportunity of hearing or considering the version of the petitioner the impugned order has been passed.
On examination of rival contentions, 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 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.
For the reasons aforesaid the order dated 19.1.2021 is set aside and the matter is remitted back to Commercial Tax Tribunal for a fresh determination and such determination be done expeditiously.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
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