2022 (11) TMI 1142

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....arty : C.S.C. ORDER HON'BLE ALOK MATHUR, J. 1. Heard Sri H. G. Dharmadhikari along with Sri Vaibhav Krishna for the revisionists as well as Sri Sanjay Sarin on behalf of the revenue. 2. Since common questions of facts and law are involved in all these revisions, hence, they are being decided by this common judgment and order. 3. By means of the present revision the revisionists have assai....

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....od COVID 19 Pandemic was at its peak and, hence, the petitioner could not know the proceedings and was not informed about the date of hearing and consequently he could not be present before the Tribunal on the date of hearing and, hence, without giving any opportunity of hearing or considering the version of the petitioner the impugned order has been passed. 5. Learned Standing counsel, on the ot....

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..... On examination of rival contentions, this Court is of considered view that though the registry of Commercial Tax Tribunal had issued notice but the same was not served on the revisionists and they remained unrepresented before the Tribunal. It is further noticed that their non-appearance was not intentional or deliberate and, hence, it will be in fitness of things that the revisionist is permitt....