2021 (4) TMI 600 - HC - VAT and Sales Tax

Customs tribunal dismisses appeal for non-appearance, favoring Revenue. Key legal questions remain unanswered.

The appeals challenging the Customs, Excise and Service Tax Appellate Tribunal's order were dismissed due to the appellant's non-appearance, despite ... Invocation of extended period of limitation - suppression of information relating to determination of value of tipper lorry - determination of value for tipper lorry - overlapping demands or not - HELD THAT:- In terms of the directions issued, the erstwhile counsel for the appellant-company has intimated the Insolvency Resolution Professional by sending notices by speed post as well as by e-mail and a memo of compliance dated 15.03.2021, complying the order dated 11.02.2021, has been filed. The said memo is taken on record. The appeals are dismissed for default. Issues:1. Challenge to the order passed by the Customs, Excise and Service Tax Appellate Tribunal.2. Substantial questions of law admitted for consideration.3. Appellant's liquidation status and communication with Resolution Professional.4. Dismissal of appeals due to non-appearance of appellant.Analysis:1. The appeals were filed by the appellant/assessee to challenge the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. The Tribunal's order dated 09.07.2018 allowed the appeal of the Revenue and rejected the Cross Objection of the assessee.2. The appeals were admitted for consideration based on the substantial questions of law raised. The questions included issues such as the correctness of the Tribunal's finding on suppression of information related to the value of tipper lorry, the remand of the issue to the First Appellate Authority, and the Tribunal's handling of overlapping demands in the show cause notices.3. During the hearing on 08.01.2021, the appellant's counsel informed the court that the company is undergoing liquidation, making it difficult to contact officials. The case was subsequently adjourned to allow the appellant to communicate with the Resolution Professional appointed for the liquidation process. The counsel was directed to issue a notice to the Resolution Professional, ensuring compliance with the court's directions.4. Following the directions, the counsel for the appellant informed the Insolvency Resolution Professional about the pending appeals. Despite compliance with the court's order, no one appeared for the appellant on the scheduled date. As a result, the appeals were dismissed for default, leaving the substantial questions of law unanswered and no costs imposed.This detailed analysis covers the issues involved in the legal judgment, providing a comprehensive overview of the proceedings and outcomes related to the challenges faced by the appellant in the case.