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Judgment
Heard. This appeal u/s 53 of the Madhya Pradesh Value Added Tax Act 2002 is directed against the order dated December 20, 2011 passed by the M.P. Commercial Tax Appellate Board, Bhopal (for short, "the Board") in Appeal No. A/568/CTAB/11 (Panjiyan Nirast) by raising the following substantial questions of law:
(1) Whether the MPCTAB is correct in confirming the order cancelling registration of the appellant on assumption of wrong facts regarding non-payment of balance tax which in fact was already paid by the appellant and whether the order passed by MPCTAB is not perverse to the extent?
(2) Whether, on the facts and in the circumstances of the case, the MPCTAB is correct in dismissing the appeal without granting sufficient time to the appellant for filing the evidence regarding payment of tax taking for the years under question?
The appeal is admitted for hearing on the above substantial questions of law and with consent of the parties heard finally.
It is not in dispute that before the Tribunal the appellant had filed the relevant documents and had sought time to produce the evidence about deposit of tax, however, the Tribunal declined to interfere in the matter on the ground that before the authorities below inspite of repeated opportunities, the appellant could not produce the documents and could not also produce the evidence for the deposit of tax.
It is not in dispute that the tax was already paid by the appellant but the proof to that effect could not be submitted. As regards the relevant documents the same were also filed but at appellate stage.
In view of the aforesaid, we answer the questions in favour of the appellant and in order to do complete justice remit the matter to the assessing officer for deciding the appellant''s case afresh taking into consideration the documents submitted by him and also his submission that the tax has been paid. Having regard to the tact that inspite of repeated opportunities being given the appellant, the appellant did not file the documents and submit the proof of deposit of tax promptly at the appropriate stage, we impose a cost of Rs. 5,000 on the appellant to be payable by it to the respondent. The orders impugned in this appeal stands set aside.