Validity of dealer registration and Form C required fresh Tribunal reconsideration for the disputed transactions.

The Tribunal's treatment of three disputed purchasing dealers required fresh consideration because verification material indicated that their registrations were valid on the transaction dates and that Form C had been issued. As no finding had yet been recorded on the existence and validity of those registrations at the relevant time, and the validity of Form C also remained unresolved, further examination was necessary. The impugned order was interfered with only to that limited extent, and the Tribunal was directed to reconsider that part of the matter afresh.

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Issues: Whether the Tribunal's order, so far as it concerned the three disputed purchasing dealers, required reconsideration in view of the material showing that their registration was valid on the date of the transactions and that Form C was issued.

Analysis: The matter had already been remanded earlier for fresh consideration on the basis of all documents. The revisionist placed verification material showing that the registrations of M/s Neelkanth Traders, Gurgaon, M/s Shreejee Enterprises, Gurgaon and M/s Tirupati Sales Corporation, Gurgaon remained valid up to 20.06.2017, while the transactions were stated to be earlier in point of time. Since no finding had been recorded on the existence and validity of the registrations at the relevant time, and the validity of Form C also remained to be examined, further consideration was necessary.

Conclusion: The impugned order was interfered with only to the extent of the three disputed dealers, and the Tribunal was directed to reconsider that part of the matter afresh.

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