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2014 (1) TMI 1464 - HC - VAT and Sales TaxInitiation of revisional proceedings - Whether appellate proceedings are pending for adjudication before it, the revenue/ State cannot initiate the revision proceedings under Section 75 of the GVAT Act, 2003 read with Section 9(2) of the Central Sales Tax Act, 1956 in respect of the same assessment which is the subject matter of appeal - Held that:- Tribunal has materially erred in considering the legality and validity of the initiation of revisional proceedings, taking the original assessment order under suo motu revision - Even otherwise, when the revisional proceedings were under contemplation and initiation of suo motu revisional proceedings was not under challenge before the Tribunal, the Tribunal has exceeded in its jurisdiction in quashing and setting aside the proposed initiation of suo motu revisional proceedings and in holding that the Commissioner has no jurisidiction and / or power to exercise the revisional jurisdiction in the case. - order set aside - Decided in favour of Revenue.
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