CTR/14/2021
2021 Latest Caselaw 1021 UK

                      Office Notes,
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         Date                                      OURT'S OR JUDGES'S ORDERS
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      19.03.2021                        CTR No. 14 of 2021
                                        Hon'ble Raghvendra Singh Chauhan, C.J.
                                        Hon'ble Alok Kumar Verma, J.

Mr. Pulak Raj Mullick, Advocate for the revisionist.

Mr. Mohit Maulekhi and Ms. Puja Banga, Brief Holders for the State.

The revision is admitted on the

following substantial questions of law:

(1) "Whether the Ld. Tribunal has committed a manifest error of facts and law, in not appreciating that the admitted tax liability for not furnishing Form 3B, could not be saddled with interest liability, inasmuch as, at the time of filing of return, it was the promise of the buyer to provide the Form 3B and whether the Revisionist can be saddled with interest liability on bonafide late deposit of differential tax?

(2) Whether the Ld. Commercial Tax Tribunal, Dehradun committed a manifest error of fact and law, is passing the order dated 31.12.2019 by not following the judgment of this Hon'ble Court in Commissioner, Commercial Tax, Dehradun vs. Jalpac India Ltd., (2009) 26 VST 168 (Uttara), is correct?

(3) Whether the Ld. Tribunal committed a manifest error of facts and law in not returning any finding concerning the One Time Settlement Scheme Circular dated 18.08.2011, which was binding on the Department?

(4) Whether the Ld. Tribunal committed a manifest error of facts and law in not returning any finding concerning the argument that conversion of Iron and Steel (steel bars (rounds, rods) and steel sheets and steel plates), into iron and Steel Industrial knives, would remain Iron & steel (declared goods under section 14(iv) and whether after their conversation and sale from outside the State, refund would be allowable under section 15 of the CST act, 1956, as per settled law, by the Hon'ble Supreme Court in M/s. Tungabhara Industries Ltd. v. The Commercial Tax Officer, 1961 SCR(2) 14, and thereby rendering the transactions, as revenue neutral? (5) Whether the Final Order dated 31.12.2019 and Review Order dated 06.02.2020 passed by the Ld. Tribunal, would be considered as a non-speaking order, and therefore non-est in law?"

List this case on 09.04.2021.

(Alok Kumar Verma, J.) (Raghvendra Singh Chauhan, C.J.) 19.03.2021 19.03.2021

Mamta