Incomplete adjudication in rectification proceedings: Tribunal must decide the specific stone dust tax plea and cannot omit a raised ground.

A rectification application under Section 31 of the U.P. Value Added Tax Act, 2007 required the Tribunal to address the assessee's specific plea on tax liability for stone dust. Although the Tribunal considered issues relating to royalty on solemstones and the use of trucks for transport, it omitted any finding on the stone dust ground. That omission amounted to incomplete adjudication of the rectification request, making the order unsustainable. The matter was therefore set aside and remitted for fresh decision with a finding on the stone dust issue.

---

---

Issues: Whether the Tribunal erred in failing to record a finding on the assessee's plea regarding tax on stone dust in the rectification application under Section 31 of the U.P. Value Added Tax Act, 2007.

Analysis: The revision concerned a rectification application in which the Tribunal had dealt with the levy of tax on royalty as regards solemstones and the use of trucks for transport, but had not addressed the specific plea relating to stone dust. As the application expressly raised that ground, the omission to record a finding on that aspect amounted to an incomplete adjudication of the rectification request.

Conclusion: The omission was unsustainable, and the Tribunal's order was set aside with a direction to decide the matter afresh and record a finding on the stone dust issue.

---