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2015 (4) TMI 124 - HC - VAT and Sales TaxEnhancement in total turnover - invocation of the provisions of Section 35 of the KGST Act - Held that:- original assessment orders were carried in appeal by the petitioner before the First Appellate Authority. The First Appellate Authority modified the assessment orders in appeal. The original orders therefore merged in the orders of the Appellate Authority. The revenue authorities, who were aggrieved by the mistake or discrepancy in the appellate order, did not choose to carry the said appellate order in appeal or revision before the higher authorities. The appellate order therefore attained finality. In such an event, when consequential orders are passed by the Assessing Authority, pursuant to the directions in the appellate order, I do not think that the power of the Deputy Commissioner under Section 35 of the KGST Act can be invoked to modify or vary the consequential orders passed by the Assessing Authority pursuant to the appellate order of the Appellate Authority. To permit the 2nd respondent to do so would tantamount to ignoring the order of the appellate authority that had already attained finality. The action of the 2nd respondent in invoking the provisions of Section 35 of the KGST Act to modify Exts.P12 to P16 orders of the 1st respondent are therefore wholly without jurisdiction and are necessarily to be set aside. - Decided in favour of assessee.
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