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Cus - When there is nothing on record to show that appellant had connived with other three persons to import AA batteries under the guise of declaring goods as Calcium Carbonate, penalty imposed on appellant are set aside: HCCongress fields Rahul Gandhi from Rae Bareli and Kishori Lal Sharma from AmethiCus - The penalty imposed on assessee was set aside by Tribunal against which revenue is in appeal is far below the threshold limit fixed under Notification issued by CBDT, thus on the ground of monetary policy, revenue cannot proceed with this appeal: HCGST -Since both the SCNs and orders pertain to same tax period raising identical demand by two different officers of same jurisdiction, proceedings on SCNs are clubbed and shall be re-adjudicated by one proper officer: HCFormer Jharkhand HC Chief Justice, Justice Sanjaya Kumar Mishra appointed as President of GST TribunalSale of building constructed on leasehold land - GST implicationI-T - If assessee is not charging VAT paid on purchase of goods & services to its P&L account i.e., not claiming it as expenditure, there is no requirement to treat refund of such VAT as income: ITATBengal Governor restricts entry of State FM and local police into Raj BhawanI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATCops flatten camps of protesting students at Columbia UnivI-T - No additions are permitted on account of bogus purchases, if evidence submitted on purchase going into export and further details provided of sellers remaining uncontroverted: ITATTurkey stops all trades with Israel over GazaI-T- Provisions of Section 56(2)(vii)(a) cannot be invoked, where a necessary condition of the money received without consideration by assessee, has not been fulfilled: ITATGirl students advised by Pak college to keep away from political eventsI-T- As per settled position in law, cooperative housing society can claim deduction u/s 80P, if interest is earned on deposit of own funds in nationalised banks: ITATApple reports lower revenue despite good start of the yearI-T- Since difference in valuation is minor, considering specific exclusion provision benefit is granted to assessee : ITATHome-grown tech of thermal camera transferred to IndustryI-T - Presumption u/s 292C would apply only to person proceeded u/s 153A and not for assessee u/s 153C: ITATECI asks parties to cease registering voters for beneficiary-oriented schemes under guise of surveys
 
CX - Tribunals are respected for matters which they adjudicate & not matters which they dispose of - disposal of appeals in cavalier fashion would only give rise to more litigation: HC

By TIOL News Service

AHMEDABAD, JAN 25, 2017 : A Special Civil Application has been filed by the Petitioner before the Gujarat High Court pointing out that the Tribunal has dismissed the appeal as not maintainable in view of the fact that the documents annexed with the memorandum of appeal are not legible.

Attention is invited to the provisions rules 9 and 16 of the CESTAT Procedure Rules, 1982 to submit that the appeal memorandum should be accompanied by four copies of the o-in-a/o-in-o and a paper book containing copies of the documents, statements of witnesses and other papers on the file of, or referred to in the orders of, the departmental authorities, which the appellant proposes to rely upon at the time of hearing of the appeal.

It was pointed out that in the facts of the present case, at the relevant point of time, the petitioner had submitted all the relevant documents on which it proposes to rely upon, however, due to lapse of time the documents have faded. Inasmuch as the fading of documents on account of lapse of time would not tantamount to the petitioner not having produced the documents on which it places reliance.

And, therefore, the appeal could not have been dismissed by the Tribunal on the ground of non-maintainability.

The petitioner also drew the attention of the court to several similar orders passed by the Tribunal to submit that in numerous cases the Tribunal had perfunctorily dismissed the appeals as not maintainable merely on the ground that certain documents or statements had not been filed with the appeal memorandum, without even giving any opportunity to the appellant to produce the same on record, despite the fact that the appeal had been pending since several years.

It is, therefore, urged that the Tribunal be restrained from passing similar orders dismissing the appeals on account of non-maintainability merely because certain documents are not placed or the documents have become illegible due to lapse of time.

The High Court observed -

"…, the court is of the view that the matter requires consideration. Hence, issue RULE returnable on 01.02.2017. In the meanwhile, it is hoped that the Tribunal shall keep in mind the fact that the Courts and the Tribunals are respected for the matters which they adjudicate and not the matters which they dispose of. While, the Tribunal is required to endeavour to decide as many cases as possible, disposal of appeals in such a cavalier fashion would only give rise to more litigation and would not bring an end to the same…."

(See 2017-TIOL-172-HC-AHM-CX)


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