TaxTMI 
TaxTMI 
TaxTMI 
2024 (3) TMI 122
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....be referred to as the revenue. (3) Sales/Trade Tax Revision Nos. 43, 44, 48, 52, 54 and 57 of 2023 are filed at the instance of the assessee, challenging the correctness of the common judgment and order dated 08.12.2016 passed by the Commercial Tax Tribunal, Lucknow (hereinafter referred to as 'the Tribunal'), whereby Second Appeal Nos. 110, 109, 120, 108, 112, 116 of 2014 preferred by the assessee for the year 2004-05, 2005-2006, 2006-2007, 2007-2008, 2008-2009, respectively, in respect of demand of Sales Tax and Value Added Tax have been dismissed. (4) Sales/Trade Tax Revisions No. 47, 51 of 2023 are directed against the common order dated 08.12.2016 passed by the learned Tribunal, whereby Second Appeal Nos. 117, 121 of 2014 for the year 2008-2009 and 2010-2011 preferred by the assessee against the penalty order dated 30.08.2011 passed by the Adjudicating Officer, has been dismissed. (5) Sales/Trade Tax Revisions No. 38, 39, 40, 41, 42, 45, 46, 49, 50, 53, 55, 56, 58 and 59 of....
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....to the site within Uttar Pradesh. After commencement of transportation, the assessee transferred the title of the goods during transit to the Contractee by making endorsement on the bilites. Thereafter, the Contractee received the goods at site and subsequently, the assessee, acting as bailee of goods of the Contractee, carried out other activities, such as uploading, storage etc. and used the goods in execution of the second contract. (9) Further case of the assessee is that on observing abundant caution and to fulfil the legal requirement, assessee received relevant documents i.e. Form-C from the Contractee and Form- E1 from the vendors to further establish that such sale was a subsequent sale, which is not subjected to Taxation. According to the assessee, in case of the inter-State sales, the sale may be subjected to tax only in the State from which movement of goods takes place. However, the Deputy Commissioner of Commercial Taxes, Lucknow (hereinafter referred to as 'Assessing Officer'), had issued a show cause notice dated 22.07.2010 to the assessee, proposing to withdraw the Transit Sa....
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....for rectification of mistake only? b. Whether the Impugned Order is perverse which failed to consider the explanation of the Revisionist as sufficient cause for non- appearance on the date (07.12.2016) on which hearing was fixed? c. Whether the date of which certified copy of the Order dated 08.12.2016 is obtained, is to be considered as the date from which limitation period commences under the Uttar Pradesh Trade Tax Act, 1948 or Uttar Pradesh Value Added Tax Act, 2008, where the requirement is on the Tribunal to serve a certified copy of the order passed by it? d. Whether the finding recorded by the Learned Tribunal that there was delay in filing of recall Application was perverse as no contrary fact was on record, and in such circumstances, the affidavit of the Revisionist is enough to establish that the copy of order was not served upon the Revisionist?" (12) Sales/Trade Tax Revision Nos. 43, 44, 48, 52, 54 and 57 of the 2023 were admitted on 11.01.2024 on the following question of law :- "a. Whether the impugned order is perverse as the same has been passed in violation of the principles of natural justice be....
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....Singh, learned Counsel representing the assessee/revisionists and Shri Sanjay Sarin, learned Counsel representing the respondent/revenue. (15) Learned Counsel for the assessee has submitted that it was the duty of the Tribunal to duly consider the issues raised by the assessee and deal with all the aspects before deciding the appeals. It is also submitted that the learned Tribunal has decided the appeals in the most cursory and casual manner and without giving any reasons for not accepting the cause shown by the assessee of his absence on the date fixed. According to the learned Counsel, specific plea has been raised by the assessee before the learned Tribunal that the Counsel who appeared on his behalf, though noted the date fixed in the appeal, however, he became subsequently ill and neither the date fixed nor his illness was communicated to him, on account of which, no one has put in appearance on the behalf of the assesse before the Tribunal. Thus, it has been submitted that the impugned judgment suffers from vice of non-application of mind, which is writ large on the impugned order, and therefore the appeal des....
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.... confirm the order passed by the first appellate authority. (21) It is trite law that an order without valid reasons cannot be sustained. To give reasons is engrained in the rule of natural justice. Highlighting this rule, Hon'ble Supreme Court held in the case of the Secretary & Curator, Victoria Memorial v. Howrah Ganatantrik Nagrik Samity and ors., JT 2010(2)SC 566 para 31 to 33 as under :- "31. It is a settled legal proposition that not only administrative but also judicial order must be supported by reasons, recorded in it. Thus, while deciding an issue, the Court is bound to give reasons for its conclusion. It is the duty and obligation on the part of the Court to record reasons while disposing of the case. The hallmark of an order and exercise of judicial power by a judicial forum is to disclose its reasons by itself and giving of reasons has always been insisted upon as one of the fundamentals of sound administration justice - delivery system, to make known that there had been proper and due application of mind to the issue before the Court and also as an essential requisite of principles of natural justice. The giving of rea....
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....soning, which can be subjected to examination at the higher forums. In State of Orissa Vs. Dhaniram Luhar, this Court, while reiterating that reason is the heart beat of every conclusion and without the same, it becomes lifeless, observed thus : "8.......Right to reason is an indispensable part of a sound judicial system; reasons at least sufficient to indicate an application of mind to the matter before court. Another rationale is that the affected party can know why the decision has gone against him. One of the salutary requirements of natural justice is spelling out reasons for the order made;......." (23) In view of the aforesaid legal propositions, it is a cardinal principle of law that reasons are really linchpin to administration of justice. They are the link between the mind of the decision-taker and the controversy in question. To justify conclusion, reasons are essential. Absence of reasoning would render the judicial order liable to interference by the higher court. Reasons are the soul of the decision and its absence would render the order open to judicial scrutiny. The consistent judicial opinion is that every order determin....