Assessee cannot be asked to approach the appellate authority if it was not made a party to the original application

Last updated: 13 January 2023

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the matter of M/s. Gayatri Projects Limited & anr. v. The Assistant Commissioner of State Tax, Durgapur Charge & Ors. [M.A.T No.2027 of 2022 with I.A. No. CAN 1 of 2022 dated January 5, 2023] set aside the ruling passed by the AAR denying ITC to the buyer and remanded the matter back for fresh consideration. Held that,where sufficient factual details were not placed before the AAR, the assessee should not be left remediless, without hearing them. Further held that, directing the assessee to prefer an appeal will not be effective as the facts, which it seeks to bring on recordwere not a part of the records before the original authority.

Citation :
M.A.T No.2027 of 2022 with I.A. No. CAN 1 of 2022 dated January 5, 2023