2013 (5) TMI 698

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.... Standing Counsel for the State/ respondent. JUDGMENT BARIN GHOSH, C.J. (Oral) These two revision applications address almost identical issue on identical facts and, accordingly, these are decided together. 2. There is no dispute that in terms of the rules, revisionist was required to submit return within a month in respect of turnover for the previous month. In other words, for the tu....

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....osit tax on time. It stated that the tax due in respect of the subject monthly turnovers were in relation to sales effected to southern States and due to calamity, their payments were delayed by the buyers, resulting in non-availability of appropriate funds for meeting the tax liabilities on time. Attempt made by the revisionist to obtain additional working capital loan from its bankers to tide ov....

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.... of the buyers to pay the dues of the revisionist on time and, whether delay in receipt of payment in the backdrop of natural calamity can be treated as reasonable cause for failure to deposit tax on time. While this aspect of the matter was not gone in by the Appellant Authority, the Tribunal has also failed to go into that aspect of the matter. 3. We, accordingly, while allow the revision app....