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2016 (1) TMI 908 - HC - VAT and Sales TaxVAT Commissioner revised the order u/s 75 of GVAT and raised the demand - It is this order that the petitioners have challenged in this petition primarily on the ground that merely because the judgment of the Tribunal, which was in favour of the petitioner, has been carried in appeal by the Department, would not be ground to enable the Commissioner to exercise revisional powers and set aside the order of appellate authority. Held that:- the course adopted by the Commissioner is wholly erroneous. - The judicial discipline required that the Commissioner did not ignore such pronouncement of the Tribunal. Merely because the Department was aggrieved by such judgment and challenged the same before the High Court, would not be ground enough to enable the Commissioner to exercise revisional powers and to set aside the order of appellate authority. At best, the Department, in order to pursue the issue further, could and in fact ought to have filed appeal against the order of the Joint Commissioner. - Decided in favor of assessee.
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