9911796707
TMI Blog2011 (4) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Advocate-General, for the respondent ORDER The assessee has preferred this revision petition challenging the order passed by the Karnataka Appellate Tribunal which has held that the appeal preferred by the assessee under section 63 of the Karnataka Value Added Tax Act, 2003 is not maintainable. The assessee is a non-banking finance company registered under the provisions of the Karn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the order granting transitional relief. After contest, the said order was set aside and the Assistant Commissioner of Commercial Taxes was directed to withdraw the transitional relief extended to the assessee. The said order came to be passed on March 24, 2007. Aggrieved by the said order, the assessee preferred an appeal under section 63 of the KVATAct before the Karnataka Appellate Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear that, even in the absence of an express provision in section 63, an appeal against an order under section 63A was maintainable. The order of the Karnataka Appellate Tribunal is too technical and it is liable to be set aside. Per contra, the learned counsel for the Revenue submitted that prior to August 1, 2008, no appeal was provided for against an order passed under section 63A. An appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 63A is final subject to sections 63 and 64. It only means that if a party does not choose to challenge the order under section 63A by way of an appeal under sections 63 and 64, the order passed under section 63A would become final. The amendment which is now brought about to section 63 appears to be clarificatory in nature in view of the express provision contained in sub-section (4) of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A subsequent to August 1, 2008. In that view of the matter, we pass the following order: (a) Revision petition is allowed. (b) The impugned order is set aside. (c) The matter is remitted back to the appellate authority, i.e., the Karnataka Appellate Tribunal, to restore the case to its original file and decide the appeal on the merits and in accordance with law. (d) Parties to bear their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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