TaxTMI 
TaxTMI 
2010 (5) TMI 755
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....r of challenge in all these petitions and the parties are also common, the same were taken up for hearing together and are decided by this common judgment. The petitioner is engaged in the business of manufacturing and marketing edible oil and oil-cakes. The petitioner was assessed for the periods 1998-99, 1999-2000, 2000-01 and 2001-02 vide separate orders made by the Assistant Commissioner of Sales Tax, Circle 37, Jamnagar. The said orders of assessment were taken in revision by the Joint Commissioner of Sales Tax under section 67 of the Gujarat Sales Tax Act, 1969 (the Act) and purchases from certain dealers were disallowed on the ground that they were bogus dealers and the said purchases from registered dealers outside the State of Guj....
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....t was not clear as to whether the petitioner had been provided with copies thereof. The Tribunal, vide the impugned order dated July 21, 2009, therefore, set aside the orders impugned before it and remanded the matters to the revising authority for fresh and appropriate consideration in light of the judgment after providing an opportunity of hearing to the petitioner and take a decision on the merits according to the provisions of law. Heard the learned advocates for the parties. Mr. N.C. Shukla, learned advocate for the petitioner, has vehemently assailed the impugned order of the Tribunal. It is submitted that when all the relevant facts as well as documentary evidence were already there before the Tribunal, the Tribunal ought to have a....
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....ten by the Assistant Commissioner, Rajkot and report of the investigation team who had visited various States. It is not clear whether copy of the said order and letter are given to the appellant or not. It is not clear whether the appellant was given an opportunity of hearing to represent against the report of the Assistant Commissioner as well as investigation team or not. Therefore, the order passed by the learned revising authority is not legal and valid on two counts. Therefore, the learned revising authority has solely relied on earlier reports without independently inquiring and considering the evidence produced by the appellant. The revising authority has decided the revisional application on this point without giving an opportunit....
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....f such opportunity and maintains that the revision applications should be decided by the Tribunal on the basis of the record available with the Tribunal. The petitioner, accordingly, has waived its right of being provided with copies of the documents referred to hereinabove. In the aforesaid facts and circumstances, when the petitioner is giving up its right to be supplied with the copies of the report of the Assistant Commissioner, letter written by the Assistant Commissioner as well as reports of the investigation teams which had visited different States of the country on which reliance had been placed by the revising authority, as well as the opportunity to deal with the same, no prejudice would be caused to the respondents if the praye....