High Court grants revisions, directs Tribunal to reconsider. Emphasis on reasoned order and compliance.

The High Court allowed both revisions, remanding the matter to the Commercial Tax Tribunal for reconsideration. The Tribunal was directed to provide a specific finding on the non-appearance reason, rectify its order, allow a hearing opportunity, and accept the statutory Forms. The Court emphasized the need for a reasoned order and compliance with legal procedures within six months, setting aside the Tribunal's previous decision.

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Issues:
1. Legality of rejecting application for setting aside ex-parte order
2. Denial of opportunity of hearing to the applicant
3. Tribunal's authority to rectify its own order
4. Failure to record independent finding on non-appearance reason
5. Denial of opportunity for presentation of statutory Forms

Analysis:

Issue 1:
The revisionist challenged the rejection of the application made for setting aside the ex-parte order by the Commercial Tax Tribunal. The Tribunal failed to record a specific finding on the non-appearance of the revisionist and the claim of illness. The High Court noted the absence of a specific finding and remanded the matter to the Tribunal for reconsideration.

Issue 2:
The revisionist contended that the Tribunal did not provide an opportunity for a hearing. The High Court observed that the Tribunal concluded the proceedings due to the revisionist's failure to appear, without recording a specific finding on the non-appearance reason. The matter was remanded for reconsideration on both merit and non-appearance grounds.

Issue 3:
The question arose whether the Tribunal can rectify its own order upon application by the revisionist, especially when the initial application was rejected. The High Court directed a reconsideration of the revisionist's claim, indicating that the Tribunal rectified the mistake by treating it as such.

Issue 4:
Regarding the Tribunal's failure to record an independent finding on the reason for non-appearance, the High Court emphasized the lack of specific findings and remanded the matter for a fresh consideration, instructing the Tribunal to pass a reasoned order after providing an opportunity for a hearing.

Issue 5:
The revisionist sought to present statutory Forms not submitted earlier due to the ex-parte proceedings. The Tribunal refused to accept the Forms produced post the initial orders. The High Court directed the Tribunal to reconsider the revisionist's claim and provide an opportunity for a hearing within six months, setting aside the Tribunal's order dated 17.02.2010.

In conclusion, the High Court allowed both revisions, remanding the matter to the Tribunal for a thorough reconsideration of the revisionist's claims, ensuring compliance with the law and providing an opportunity for a hearing.

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