2025 (10) TMI 1126

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....ate Mr. Apurva Mehta for the petitioner and learned Assistant Government Pleader Ms. Shrunjal T. Shah for the respondents. 2. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Shrunjal Shah waives service of notice of Rule for the respondents. 3. Having regard to the controversy involved which is in narrow compass, this matter is taken up for hearing with the consent of learned advocates for both the parties. 4. As the issue is common in both the petitions, Special Civil Application No. 9536 of 2025 is taken a lead matter and facts are recorded from the said petition. 5. By this petition under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the impugned order dated 29.....

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....petitioner that the entire amount of tax of Rs. 8,58,964/ - towards pre-deposit was paid on 21.05.2015, which has resulted into appeal being admitted for hearing on 30.06.2014. Subsequently on 21.03.2018, the appellate authority rejected the appeal preferred by the petitioner and confirmed the Assessment Order dated 31.03.2014 passed by the respondent. 6.4. Being dissatisfied by the order passed by the appellate authority, the petitioner preferred Second Appeal under Section 73 of the VAT Act read with Section 9(2) of the CST Act before the Tribunal, which came to be numbered as Second Appeal No. 440 of 2018. In the memo, the petitioner has raised various grounds of appeal before the Tribunal viz. Non-service of mandatory statutory notic....

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....isions of the CST Act viz non-service of mandatory statutory notice in Form 6B, levy of penalty under Section 34(1) of the VAT Act read with Section 9(2) of the CST Act. 7.1. It is further submitted that the Tribunal has not considered the relevant grounds of appeal and this mistake of fact is apparent from the record and the same was being capable of being rectified under the provisions of Sections 79(1) and 79(2) of the VAT Act read with Section 9(2) of the CST Act. In wake of such submissions, learned advocate for the petitioner has requested to remand the matter back to the Tribunal for consideration of the issues which are not dealt with by the Tribunal. 8. Per contra, learned Assistant Government Pleader Ms. Shrunjal Shah for th....

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....d 34(12) of the Act. In the course of hearing of Second Appeal the written submission dated 19.06.2024. The argument at para (13) was raised. The copy o the said argument submitted before the Hon'ble Tribunal is enclosed herewith on which adjudication was given in Second Appeal order dated 20.09.2024." 10. Having gone through the judgment and order passed by the Tribunal in Misc. Application, it is not in dispute that the grounds raised by the petitioner in Second Appeal are not considered by the Tribunal. It is a fundamental proposition of law that the other side should be heard and all the issues should be considered before any order is passed. The maxim of Audi Alteram Partem is broad enough to include the rule against bias since a fa....