2017 (9) TMI 395

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....lant : Mr Pranav Trivedi, AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The Government has filed this appeal raising the following questions for our consideration : "(a) Whether under the facts and circumstances, the learned Tribunal erred in allowing the production of FForms without insisting the production of evidence? (b) Whether under the facts and cir....

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....the issue reached the Tribunal. The Tribunal noted that the Assessing Officer had accepted the movement of goods when in essence had taxed them as interState sales. F Form being supplied at the appellate stage, the appellate authority could have denied the benefit. However in view of the fact that certain F Forms were incomplete, the Tribunal remanded the proceedings before the first appellate aut....