Johnson Matthey Chemicals India Private Limited Vs Commissioner of Commercial Tax, UP (Allahabad High Court)
The Hon’ble Allahabad High Court in M/s Johnson Matthey Chemicals India Private Limited v. Commissioner of Commercial Tax [Sales/Trade Tax Revision No. 360 and 361 of 2022 dated December 22, 2022] set aside the order passed by the Commercial Tax Tribunal (“the Tribunal”) remanding the matter to the Assessing officer. Held that, the Tribunal was incorrect in remanding back the matter, when all the material was before it thus, it should have dealt with each of the material and decided the same.
Facts:
M/s Johnson Matthey Chemicals India Private Limited (“the Revisionist”) is a dealer engaged in the manufacturing of reaction initiators, reaction accelerators, and catalyst preparation. During the Assessment Year 2014-15, a survey was made by the Special Investigation Branch (“the SIB”) and a report was forwarded to the Assessing Authority (“A.A.”) who made assessment on the basis of the best judgement assessment and a demand of INR 60,10,077/- under the Central Sales Act, 1956 was made from the Revisionist.
The order of the A.A. was challenged before the first appellate authority, which vide order dated November 30, 2018 while allowing the appeal remanded back the matter to A.A. with certain directions to pass fresh order.
Thereafter, a Show Cause Notice (“SCN”) was issued to the Revisionist wherein, the A.A. made an assessment and raised a demand of INR 3,07,89,620/- against the Revisionist and capital goods credit was denied on ground that Revisionist was not a manufacturer. This order was challenged before the Assistant Commissioner (Appeals), which was dismissed. Thereafter, a second appeal was filed before the Tribunal in which the matter was remanded back to the A.A. and thus, was dismissed vide order dated August 8, 2022 (“the Impugned Order”). Hence, this revision has been filed.
Issue:
Whether the Tribunal has erred in remanding back the matter to the A.A. when all the materials for deciding the case were available on record?
Held:
The Hon’ble Allahabad High Court in Sales/Trade Tax Revision No.- 360 and 361 of 2022 held as under:
