TMI Blog2014 (1) TMI 1612X X X X Extracts X X X X X X X X Extracts X X X X ..... considering Section 75(1)(b) of the Act against the order passed by the Commissioner passed in exercise of suo motu revisional powers only revision application before the learned Appellate Tribunal was maintainable and therefore, as such the learned Appellate Tribunal rightly entertained the revision applications and has rightly passed the impugned judgment and order in exercise of the revisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER (Per : Honourable Mr. Justice M. R. Shah) [1.0] Feeling aggrieved and dissatisfied with the impugned judgment and order dated 04.08.2009 passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad in Revision Application No.37/2009, the appellant State has preferred the present tax appeal under section 78 of the Gujarat Value Added Tax Act, 2003 [hereinafter referred to as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 4 of our decision in Tax Appeal No.938/2013 reads as under: 4.0. Heard the learned advocates for the respective parties on the aforesaid preliminary objection raised on behalf of the respondent, with respect to maintainability of the present appeal before this Court under Section 78 of the Act. At the outset, it is required to be noted that what was challenged before the learned Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal is passed in revision applications shall not in appeal and therefore, Tax Appeal before this Court under Section 78(1) of the Act would not be maintainable. Considering Section 78(1) of the Act an appeal shall lie to the High Court from every order passed in Appeal by the Tribunal. In view of the above, it is held that the present appeals preferred under Section 78(1) of the Act would n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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