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2020 (8) TMI 341 - HC - VAT and Sales TaxPrinciples of Natural Justice - it is contended that the order is contrary to binding precedent of the superior officer in the Petitioner’s own case for the earlier Assessment Years 2013-14 and 2014-15 - transactions of sale of nickel-cobalt by the Petitioner either to customers within Arshiya FTWZ or to DTA units within Arshiya FTWZ of goods - HELD THAT:- The transaction of sale of nickel-cobalt by the Petitioner either to customers within the Arshiya FTWZ or to DTA units within the Arshiya FTWZ are under consideration for levy of VAT for all the three assessment years, 2013-14, 2014-15 and 2015-16. The Appellate Orders for Assessment Years 201314 and 2014-15, subject matter of review by the higher authorities, have neither been stayed nor modified. Whether or not, this is a sale in the course of import, is not an issue we would like to go into at this stage, nor are we making any observations on the merits of this case. We are also not commenting on the allegations/ counter allegations with respect to the appeal sought to be filed or on the issue of pre-deposit or, for that matter, whether the view taken by the Appellate Authority for Assessment Years 2013-14 and 201415 was right. It is sufficient for us to observe that the two sets of facts i.e. facts of the present case and facts in the case of Assessment Years 2013-14 and 2014-15, are apparently identical and once there is a finding on identical transactions given by the Appellate Authority in respect of two Assessment Years in the case of an Assessee, unless that is set aside or the order is suspended by a competent court or authority, Respondent No.3 Adjudicating Authority was bound to follow the orders of the Appellate Authority for Assessment Years 2013-14 and 2014-15 for the Assessment Year 2015-2016. The Impugned Order consisting of Assessment order dated 20th March, 2020 and the notice of demand and remand the proceedings back to Respondent No.3 Deputy Commissioner of State Tax, for denovo consideration in accordance with law and after hearing the Petitioner and considering its submissions and passing a speaking order in line with the aforesaid observations and keeping in mind the principles of judicial discipline and binding precedent that require subordinate authorities to follow the orders of the higher appellate authorities - Petition allowed.
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