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2024 (1) TMI 880 - HC - VAT and Sales TaxExtension of period of limitation of assessment orders - Anti dated orders - HELD THAT:- The actual provision would be Section 62 of the Act under which the said order could be challenged. A perusal of the appeal filed would go on to show that various issues were raised including the fact whether the orders passed by the Commissioner were ante-dated only for the purpose of saving the limitation. The fact that notice had not been issued and whether the limitation would be extended in a wholesale manner or opportunity of hearing had to be granted to the concerned persons was the issue to be decided by the Tribunal. The substantial question thus which was to be considered by the Tribunal was brushed aside solely on the ground that reference had been made to Section 63 of the Act in the heading of the appeal. It is settled principle that the heading of the appeal or an application is not what is to be considered by the Appellate Authority which is a creature of statute but it has to decide substantially the issue which has been raised before it. Merely on account of the fact that the assessment order was also challenged on merits was not a ground to reject the case on technicalities that a wrong section had been mentioned. Resultantly, petitions are liable to be allowed on this ground itself and the matter is liable to be remanded to the Tribunal. The valuable rights of the appellant has thus been taken away as decision had not been taken on merits regarding the issue of extension of limitation by the Commissioner which can be challenged by filing an appeal under Section 62(1)(c) of the Act. Resultantly, the order of the Tribunal dated 04.11.2019 also cannot be sustained on this ground that firstly it has to decide the first 3 appeals on the question whether the extension could be granted by the Commissioner but it has put the cart before the horse. The matter is remanded to the Tribunal to decide the issues in a consolidated manner on merits - Appeal allowed.
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