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of <h1>Court sets aside Commercial Tax Tribunal order due to COVID-19 impact, grants revisionists new hearing for fresh determination.</h1> <h3>M/s Automark Industries (India) Pvt. Ltd. Thru Manager Neeraj Soni Versus Commissioner of Commercial Tax, U.P.</h3> The Court set aside the order of the Commercial Tax Tribunal due to the revisionists' lack of participation in the proceedings caused by the COVID-19 ... Classification of goods - rate of tax - Thermoplastic Road Marking Material - petitioner could not know the proceedings and was not informed about the date of hearing - opportunity of hearing was not provided - violation of principles of natural justice - HELD THAT:- 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. The matter is remitted back to Commercial Tax Tribunal for a fresh determination and such determination be done expeditiously - Revision allowed. Issues:Assessment of Thermoplastic Road Marking Material as 'paint' for taxation by the revenue, failure to inform the revisionists about the Tribunal proceedings during the COVID-19 pandemic, lack of opportunity for the revisionists to present their case before the Tribunal.Analysis:The revisionists challenged the order of the Commercial Tax Tribunal, contending that their product, Thermoplastic Road Marking Material, should not be classified as 'paint' for taxation purposes. They argued that due to the COVID-19 pandemic and a lack of notice from the Tribunal, they were unable to participate in the proceedings, leading to the passing of the impugned order without considering their version.The revisionists claimed that despite informing the department about their change of address, the Tribunal was not made aware of this fact, resulting in the appeal being decided without their presence or input. The Court acknowledged that while the Tribunal had issued a notice, it was not served on the revisionists, and their absence was deemed unintentional. Consequently, the Court decided to set aside the order and remit the matter back to the Tribunal for a fresh determination, allowing the revisionists to present their arguments.The Court scheduled a new hearing date before the Tribunal, directing the revisionists to appear and present their case. The Tribunal was instructed to expedite the decision-making process, aiming to reach a conclusion before a specified date. It was emphasized that any further actions by the revenue should align with the fresh determination made by the Tribunal. Ultimately, the revisions were allowed in favor of the revisionists.
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