2022 (6) TMI 300

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.... Respondents Through: Mr. Satyakam, ASC [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):- CM APPL. 25773/2022 1. Allowed, subject to just exceptions. CM APPL. 25774/2022 2. This is an application seeking condonation of delay of 635 days in filing the present appeal. 3. For the reasons given in the application, the delay is condoned. 4. The appl....

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....d are appended on pages 37 and 38 of the case file. 8.1. The record shows that, both, before the Assessing Officer as well as the OHA, the point in issue was: whether the appellants should get the benefit of the concessional rate of tax.? 8.2. The appellant had claimed concessional rate of tax based on C-Forms issued by the purchaser located in the State of Rajasthan. It appears that the reg....

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....ation was, essentially, pivoted on the fact that the authorities below i.e., the Accessing Officer and/or the OHA had raised no doubt with regard to the fact that the subject transactions were inter-state sale transactions. 8.6. Therefore, the argument advanced in the review application on behalf of the appellant was that the Tribunal ought not to have considered this aspect, and that too for t....

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.... inter-state sale transactions. 11.1. If that is the undisputed position, in our view, since the Tribunal is the final fact-finding authority, it ought to have given an opportunity to the appellant that the subject transaction were inter-state sale transactions, contrary to what was contended by the respondents/revenue. 11.2. The Tribunal could have also taken recourse to an alternative rout....