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2017 (12) TMI 629 - HC - VAT and Sales TaxMaintainability of appeal- whether against the impugned order, an appeal is maintainable under Section 27 of the MVAT Act, 2002? - Held that: - In the present case, the order impugned has been passed on the application for stay made by the petitioner in the pending appeals. While deciding such application, no issue could be finally decided or concluded and only a prima facie consideration of the controversy involved in the appeal is required to be made with a view to ascertain whether the appellant has made out a prima facie case - Sub-section (1) of Section 27 of the said Act of 2002, on the face of it gives an impression that an appeal will lie to this Court from every order passed by the Tribunal on a substantial question of law. The Division Bench considered the view taken by the Apex Court and Delhi High Court in certain other cases and came to the conclusion that against a procedural order or an interlocutory order which does not affect the rights and liabilities of the parties, an appeal will not be maintainable under sub-section( 1) of Section 20 as the word “order” will not include an interlocutory or a procedural order which does not decide the rights between the parties. Petition disposed off.
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