In a significant ruling, the Allahabad High Court allowed the fresh Revision when the revisionist failed to appear for adjudication due to non-issuance of notice by the Commercial Tax Tribunal.
M/S Automark Industries (India), the revisionists challenged the order of the Commercial Tax Tribunal dated 19.1.2021. The revisionists are manufacturers of Thermoplastic Road Marking Material which is manufactured by using various chemicals like Resin, Titanium dioxide, and calcium carbonate and is distinguishable from ‘paint’.
It was contended that the revenue has treated the said product to be a ‘paint’ and taxed it. It has been submitted that the Tribunal did not inform the revisionist about the listing of the said case and during the said period COVID-19 Pandemic was at its peak, the petitioner could not know the proceedings and was not informed about the date of the hearing.
On the other hand, the revenue contended that the Registrar of the Tribunal sent a notice of service by the law in the year 2019. It was evident that though the registry of the Commercial Tax Tribunal had issued notice the same was not served on the revisionists and they remained unrepresented before the Tribunal.
Justice Mathur observed that the revisionist ‘s non-appearance was not intentional or deliberate and the revisionist is permitted to place his arguments/contentions before the Tribunal.
The Court set aside the order and the issue is remitted back to the Commercial Tax Tribunal for a fresh determination. “With the consent of the parties, it is provided that the matter shall be listed before the Tribunal on 21.11.2022 and the revisionist shall appear before the Tribunal on the said date and press their appeal accordingly”, held the Court. The revisions were allowed.
Sri H. G. Dharmadhikari along with Sri VaibhavKrishna appeared for the revisionists and Sri Sanjay Sarin appeared on behalf of the revenue.
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