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2024 (2) TMI 9 - HC - VAT and Sales TaxProper forum - whether the direction issued by this Court to the petitioner herein to submit the necessary documents before the “authority concerned” was intended to mean the 'Tribunal' or the 'Assessing Authority'? - HELD THAT:- The expression “authority concerned” mentioned in the order dated 22.04.2022, was only meant the 'Tribunal' and not the 'Assessing Authority'. Resultantly, the orders of the second respondent dated 31.05.2022 were made erroneously assuming jurisdiction and thus, a nullity. As a sequitur, the orders dated 03.06.2023 passed by the 1st Respondent, which were made, on the premise that the orders dated 31.05.2022 of the 2nd Respondent are prejudicial to the interest of the Revenue, would no longer survive rather also become non est. Since it is found that the direction issued by this Court vide order dated 22.04.2022 made in W.P.Nos.34578 and 36676 to 36691 of 2015 has been misconceived by both the petitioner and the Revenue, in the peculiar circumstances, we are inclined to permit the assessee / petitioner herein to submit the documents in support of his claim before the Tribunal within a period of four weeks from the date of receipt of a copy of this judgment. Petition disposed off.
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