TMI Blog2014 (1) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... gs was not under challenge before the Tribunal, the Tribunal has exceeded in its jurisdiction in quashing and setting aside the proposed initiation of suo motu revisional proceedings and in holding that the Commissioner has no jurisidiction and / or power to exercise the revisional jurisdiction in the case. - order set aside - Decided in favour of Revenue. - Tax Appeal No. 822 of 2013 - - - Dated:- 18-12-2013 - M. R. Shah And R. P. Dholaria,JJ. For the Appellant : Mr. Jaymin Gandhi Assit. Government Pleader For the Respondent : Mr. Mihir Joshi LD. Sr. Adv With Mr. S. N. Thakkar, Advocate JUDGMENT (Per : Honourable Mr. Justice M. R. Shah) 1.0. ADMIT. To consider the following substantial question law. On the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the First Appellate Authority, which came to be dismissed by the First Appellate Authority by order dated 18.7.2011. 3.3. Feeling aggrieved and dissatisfied with the order passed by the First Appellate Authority as well as Assessing Officer, the respondent has preferred Second Appeal No. 28 of 2004 before the Tribunal. That during the pendency of the said Second Appeal, Department submitted a pursis dated 30.8.2012 stating that the Commissioner desires to initiate suo motu revisional proceedings under Section 75 of the VAT Act r/w Section 9(2) of the Central Sales Tax Act with respect to the order of assessment and by impugned judgment and order the learned Tribunal has held that the Commissioner has no power or jurisdiction to exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposed to dispose of the appeal / allow the appeal on the ground that as the question with respect to legality and validity of the proposed initiation of revisional jurisdiction was not subject matter before the Tribunal and therefore, the Tribunal ought not to have and could not have held that the Commissioner has no power or jurisdiction to exercise the revisional jurisdiction in the case and the aforesaid question is required to be considered as and when notice for suo motu revision is issued and / or the proceedings are initiated by the Commissioner to exercise the revisional jurisdiction, we have not permitted Shri Gandhi, learned AGP to make submission on merits on the aforesaid issue. 5.0. Shri Mihir Joshi, learned Senior Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the revisional proceedings were under contemplation and initiation of suo motu revisional proceedings was not under challenge before the Tribunal, the Tribunal has exceeded in its jurisdiction in quashing and setting aside the proposed initiation of suo motu revisional proceedings and in holding that the Commissioner has no jurisidiction and / or power to exercise the revisional jurisdiction in the case. Under the circumstances, the impugned order passed by the learned Tribunal in holding that the Commissioner has no power or jurisdiction to exercise the revisional power in the case, cannot be sustained and the same deserves to be quashed and set aside and is accordingly quashed and set aside. Now, it will be open for the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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