Allahabad HC Deletes Judgement of Tribunal for Non-Compliance With Rule 63(5)

The Allahabad High Court has suppressed the Commercial Tax Tribunal’s judgment for non-compliance with Rule 63(5) of the U.P.V.A.T. Rules, 2008.

The bench of Justice Abdul Moin has followed that according to Rule 63(5) of the U.P. V.A.T. Rules, 2008, a judgment and petition will be in writing and shall mention the points for determination, the decision, and the cause for the decision, which were not compiled by the Commercial Tax Tribunal during passing the judgment.

The amendment was filed contesting the judgment and order passed through the learned Commercial Tax Tribunal, Lucknow, U.P., to the extent it connects to the second appeal filed by the revisionist.

Section 57(8) of the U.P. V.A.T. Act, 2008 furnishes that the Tribunal may, if it has not already dismissed the appeal under Section 57(7) of the Act 2008, post calling for and reviewing pertinent records and post providing the parties reasonable chance of being heard, or as the case may be, Section 56(5) furnishes the manner and approach of summary disposal of appeals, as may be prescribed.

Rule 63(5) of the U.P. V.A.T. Rules, 2008 (hereinafter referred to as the Rules, 2008) furnishes that a judgment and petition will be in writing and shall state the points for determination, the decision thereafter, and the reason for the decision.

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The revisionist argued that the Tribunal does not show the points for determination nor give any decision after noting the points for determination or the reasons for the decision. Therefore, the judgment would be against the mandatory provisions of Section 57(8), read with 57(5), and Rule 63(5).

Failure to comply with the provisions would not be only irregularity but render the judgment nugatory, the court ruled.

The court remitted the case to the Commercial Tax Tribunal to pass a new decision following the law, complying with the provisions of Section 57 of the Act, 2008, and Rule 63 of the Rules, 2008.