2025 (4) TMI 1060

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....f by this common order. 3. For convenience, the facts are being delineated from STRE No.39 of 2025. 4. By means of instant revision, the revisionist has assailed the order dated 26.11.2024 passed by Commercial Tax Tribunal, Saharanpur Bench, Saharanpur in Second Appeal No. 34/24. 5. Learned counsel for the revisionist submits that before the tribunal, two cross appeals were filed i.e. one by the revisionist and other by the revenue. He further submits that the appeal of the revisionist was allowed and the appeal filed by the revenue was dismissed, and remanded the matter for fresh assessment. 6. He further submits that the tribunal misdirected itself in remanding the matter while recording the finding in favour of the revisionis....

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.... the matter, a fresh innings is given to the department for fishing and roving enquiry. 9. In support of his submission, he has placed reliance upon the judgment of this Court passed in the case of Indian Sugar & General Engineering Corporation Appellant Vs. Commissioner of Sales Tax, U.P. Respondent (Sales Tax Revision No.221 of 19991), decided on November 28, 2003. 10. Per contra, learned Additional Chief Standing Counsel supports the impugned orders and submits that the stand was taken before the Tribunal by the revisionist that no opportunity was given to rebut the material used against him over import of twenty trucks which in turn, enhanced the turnover and once the revisionist himself pleaded for rebutting the material used, th....

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....intra-State Sales. Deputy Commissioner (Appeals) as a matter of fact has not remanded back the case for any further enquiry or investigation from any source but had remanded back the case for fresh examination of the same materials and to decide the nature of the transaction, which is nothing but providing another inning to the Assessing Officer to adjudicate the issue, on the basis of the same materials, on which he had already formed its opinion. It is true that the Appellate Authority has power to remand the case for fresh decision but such power should be exercised sparingly and preference should be to decide the matter finally instead of keeping the matter pending for long time. Effort should be that the proceeding should be finally cl....