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2015 (9) TMI 1513 - HC - VAT and Sales TaxSuppression of facts - offence of storing and stocking unaccounted goods in the undeclared godown - legality or otherwise of Ext.P6 communication issued by the 4th respondent by which Ext.P5 appeal filed by the petitioner before the Appellate Tribunal under Section 60 of the KVAT Act has been returned, stating that the petitioner has to file a revision against Ext.P3 order, before the Commissioner of Commercial Taxes, under Section 59 of the KVAT Act. Held that: - By virtue of the amendment made to sub-section (1) of Section 55 of the KVAT Act, an order imposing penalty under sub-section (8) of Section 44 or under Section 67 of the KVAT Act became not appealable, with effect from 1.4.2014. Therefore, with effect from the aforesaid date, a dealer who is aggrieved by an order imposing penalty under sub section (8) of Section 44 or under Section 67 of the KVAT Act has to avail the revisional jurisdiction provided under Section 57 of the KVAT Act, by filing an application for revision - However, in the case of an appeal already pending before the Deputy Commissioner (Appeals) and Assistant Commissioner (Appeals), arising out of orders issued under sub-sections (8) and (9) of Section 44, Section 67, etc., an exception is carved out in the third proviso to sub-section (1) of Section 55 of the KVAT Act, by providing that the pending appeal shall stand transferred to the appropriate authority under the KVAT Act and such authority shall consider the same as if it is an appeal filed before it. Writ petition is disposed of setting aside Ext.P6 communication issued by the 4th respondent and directing the said respondent to take back Ext.P5 appeal on the files of the Kerala Value Added Tax Appellate Tribunal and to post the same for hearing by the Bench of the Tribunal, treating Ext.P3 order passed by the 2nd respondent as one arising out of an appeal filed under sub-section (1) of Section 55 of the KVAT Act, in view of the third proviso to Section 55 of the said Act - decided in favor of petitioner.
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