2024 (11) TMI 1462 - SCH - VAT / Sales Tax

Challenge to order passed by the Competent Authority u/s 34(8) of the U.P. Value Added Tax Act 2008 for the Assessment year 2006-2007 - HELD THAT - The High Court granted liberty for the appellant(s) herein to file an appeal against the order dated 29.06.2010 referred in para 4 of the impugned order. There are no good reason to interfere with the impugned order passed by the High Court - appeal dismissed.

Summary

The Supreme Court, in a common order disposing of four appeals involving identical issues but different assessment years under the U.P. Value Added Tax Act, 2008, upheld the High Court's refusal to interfere with the Competent Authority's order dated 29.05.2010 passed under Section 34(8) of the Act. The High Court had noted that although "there is no specific order passed on the amendment application," the subsequent order dated 8.9.2010 "was passed after considering the amendment application" and thus "disposes of the amendment application as well." The High Court also granted liberty to file an appeal against the order dated 29.06.2010 and rejected a review application against its impugned order. The Supreme Court found "no good reason to interfere with the impugned order" and accordingly dismissed the appeals, disposing of all pending applications.