2025 (10) TMI 726

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....41 of 2023 - -<br>CST, VAT & Sales Tax<br>HON&#39;BLE MR. JUSTICE S.G. PANDIT AND HON&#39;BLE MR. JUSTICE K. V. ARAVIND For the Petitioner (By Sri E. I. Sanmathi, Advocate For Sri Bhanu Prakash H. V., Advocate). For the Respondents: (By Sri Aditya Vikram Bhat, AGA). ORAL ORDER (PER: HON&#39;BLE MR. JUSTICE K.V. ARAVIND) Heard Sri E.I. Sanmathi, learned counsel Sri H.V. Bhanuprakash,....

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....f the appellate is right? 2. On the facts and in the circumstances of the case, the provisions of section 10 and 11 of the KVAT act the appellate entitled for the input tax. The tribunal disallowed the claim is in accordance to the maintainable. 3. On the facts and in the circumstances of the case, the tribunal is right in disallowing the qualified and brought forward excess tax ....

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....in the appeal and cross appeal before the Tribunal, which culminated in the impugned order. Learned counsel contended that the Tribunal, being the last fact-finding authority, ought to have afforded an opportunity to the petitioner before adjudicating the appeals on merits. It is further submitted that, if the matter is remanded to the Tribunal, the petitioner would be in a position to substantiat....

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....was filed by the State. The Tribunal, in paragraph 6 of the impugned order, recorded that sufficient opportunities were granted. However, it has not specified the number of opportunities afforded to the petitioner to present its case. Be that as it may, we are inclined to grant the petitioner one further opportunity in the interest of substantial justice. Denial of such opportunity may result in f....