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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the arbitral award, insofar as it treated the value of non-tendered items as exclusive of GST and computed GST thereon, suffered from patent illegality for ignoring material evidence.
Analysis: The appeal was confined to the narrow question whether the figure attributed to non-tendered items included GST. The Court noted that interference under Section 34 and Section 37 of the Arbitration and Conciliation Act, 1996 is limited and that an award based on no evidence or by ignoring vital evidence may be set aside for patent illegality. The arbitral tribunal had relied mainly on the final bill to conclude that the amount was exclusive of GST, but the record also contained RA bills and tabulated statements showing that at least some of the non-tendered item values expressly included GST. The tribunal did not consider this material and instead proceeded on the basis that the opposite party had not proved inclusion of GST. The Court held that such omission rendered the finding vulnerable, though the exact quantum of GST embedded in the figure was not finally determined on the record before it.
Conclusion: The finding that the value of non-tendered items was Rs. 9,65,91,596/- exclusive of GST was set aside, and the GST and interest components were required to be recomputed.
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