2023 (11) TMI 53

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.... Sales/Trade Tax Revision No. 140 of 2022 relates to the Assessment Year 2008-09 under the UP VAT Act and Sales/Trade Tax Revision No. 141 relates to the Assessment Year 2010-11 under the UP VAT Act. Since the issues involved in these revisions are similar, therefore, the same are being decided by the common order. Sales/Trade Tax Revision No. 139 of 2022 is taken as a leading case for deciding the controversy involved in these revisions. Sales/Trade Tax Revision No. 139 of 2022 3. The present revision has been filed against the impugned judgement & order dated 22.02.2019 passed by the Commercial Tax Tribunal, Gorakhpur Bench, Gorakhpur in Second Appeal No. 174/2017 for the assessment year 2009-10. 4. The present revision was admit....

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....06.2017 and 22.02.2019. In support of this contention, he has placed reliance on the judgement of this Court in Hindon River Mills Limited Vs. CTT [2008 (37) NTN DX 149]. Learned counsel for the applicant submits that the Tribunal has not considered that the applicant - assessee has filed Form E-1 & C along with the application as additional evidence and without deciding the application for additional evidence, the claim of the applicant has been rejected in an illegal manner. He further submits that the Tribunal has not considered the settled legal position that Forms E-1 & C can be filed at the appellate forum and the benefit of the same should be given on late filing if sufficient cause is shown and therefore, the impugned order is illeg....

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....claration in Form C on the ground that it was not available with it at the time of assessment order and sufficient opportunity had not been given to it, the application under Section 12B of the Act ought to have been accepted, as the Law does not permit unnecessary taxation and permits taxation only in accordance with law. 12. In the facts and circumstances of this case and in view of the discussion made above, the dismissal of the appeal to this limited extent cannot be sustained and is liable to be aside. The order dated May 19, 2006 passed by the Tribunal confirming the rejection of application under Section 12B of the Act is set aside and matter is remanded back to the Tribunal for passing appropriate orders taking into conside....