https://www.taxtmi.com/caselaws?id=767709 The HC set aside the Tribunal's decision that rejected the petitioner's appeal on technical grounds for not producing documents during revisional proceedings. The petitioner, a second purchaser of clinker, sought GST exemption and disputed sale tax liability. Despite producing all relevant documentary evidence before the Tribunal, the appeal was rejected solely because documents weren't initially submitted to the revisional authority. The HC held the Tribunal has power to examine case merits based on documents produced before it, regardless of timing. The matter was remitted to the Tribunal for decision on merits regarding both GST exemption and sale tax payment. Tax revision case allowed. en-us Mon, 17 Mar 2025 00:00:00 +0530 Mon, 24 Mar 2025 08:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767709 The HC set aside the Tribunal's decision that rejected the petitioner's appeal on technical grounds for not producing documents during revisional proceedings. The petitioner, a second purchaser of clinker, sought GST exemption and disputed sale tax liability. Despite producing all relevant documentary evidence before the Tribunal, the appeal was rejected solely because documents weren't initially submitted to the revisional authority. The HC held the Tribunal has power to examine case merits based on documents produced before it, regardless of timing. The matter was remitted to the Tribunal for decision on merits regarding both GST exemption and sale tax payment. Tax revision case allowed. Case-Laws VAT / Sales Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767709