2014 (7) TMI 928

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....puted facts are that the assessee at the relevant time was running a transport company under the name of M/s. Laxmi Goods Carriers. On May 25, 2009 notice was issued to the assessee to appear before the Superintendent of Taxes, Vigilance Cell, Agartala on May 27, 2009. The assessee was also directed to produce all the permits required of consignment of goods under the provisions of the TVAT Act. The assessee sent a response. It appears that the matter was then adjourned to May 29, 2009, on which date the assessee filed an application to the Superintendent of Taxes, Vigilance Cell, Agartala, stating that the Department had asked for the permits in respect of 6,064 consignments and in the short period only 24 (twenty four) permits could be fo....

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....ration of the provision of section 74 of the TVAT Act held that the period in which rectification petition could be filed was three years and hence the petition was within time and directing the assessing authority to decide the rectification petitions in accordance with law. Now the rectification petitions have been dismissed on the ground that under provision of section 74 of the TVAT Act the petitioner cannot be permitted to reopen the case. To appreciate the rival contention of the parties, it would be appropriate to refer section 74 of the TVAT Act which reads as follows: "74. Power to rectify error apparent on the record.-(1) An assessing, appellate or revisional authority including the Tribunal may, on an application or otherwi....

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....ings permit a party to lead fresh evidence nor would it permit a party to place material on record. This however, is subject to the caveat that the party, i.e., the assessee should have been originally given a reasonable opportunity of putting forth its case. If any party, despite being given a responsible opportunity of producing evidence and putting forth its case fails to lead evidence then in rectification proceedings it cannot be permitted to fill up the lacuna in the evidence. However, the present case stands on a different footing. Undoubtedly, in regard to one notice 6064 permits were required to be produced and with regard to the second notice 909 permits were required to be produced. The case of the assessee was that a fire had ta....