Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2021 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 315 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy - Scope/subject matter of assessment - power to change the character of the transaction and while deciding the appeal - Section 9(2) of the Central Sales Tax Act, 1956 read with Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- The issue involved in this appeal is squarely covered by the judgment in M/S. SAINT GOBAIN GLASS INDIA LTD. (NOW KNOWN AS SAINT GOBAIN INDIA PRIVATE LTD.) VERSUS THE APPELLATE JOINT COMMISSIONER (CT) , CHENNAI, THE DEPUTY COMMISSIONER (CT) -IV, LARGE TAXPAYERS UNIT [2021 (9) TMI 1181 - MADRAS HIGH COURT]. The legal issue which was decided in the said appeal was whether, the First Appellate Authority has power to change the character of the transaction and while deciding the appeal in terms of Section 52 of the TNVAT Act, he has power to confirm, reduce, enhance or annul the assessment or the penalty or both; set aside the assessment and direct the Assessing Officer to make a fresh assessment or pass such other orders as he may think fit; or in the case of any other order, confirm, cancel, or vary such order. Taking note of the said provisions, it was held that the Appellate Authority cannot travel beyond the subject matter of assessment. Petition allowed.
|