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2016 (1) TMI 908 - GUJARAT HIGH COURT

2016 (1) TMI 908 - GUJARAT HIGH COURT - TMI - VAT Commissioner revised the order u/s 75 of GVAT and raised the demand - It is this order that the petitioners have challenged in this petition primarily on the ground that merely because the judgment of the Tribunal, which was in favour of the petitioner, has been carried in appeal by the Department, would not be ground to enable the Commissioner to exercise revisional powers and set aside the order of appellate authority.

Held that:- th .....

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ave filed appeal against the order of the Joint Commissioner. - Decided in favor of assessee. - Special Civil Application No. 12576 of 2015 - Dated:- 8-1-2016 - MR. AKIL KURESHI AND MR. MOHINDER PAL, JJ For the Petitioner : Mr Nitin K Mehta, Advocate For the Respondent : Mr Pranav Trievdi, AGP ORDER PER : MR. AKIL KURESHI, J 1. Petitioners have challenged a revisional order dated 15.07.2015 passed by the Commissioner of Commercial Tax in following background:- 1.1 The issue pertains to assessmen .....

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ing before the High Court, issued notice dated 16.07.2014 why the appellate order dated 18.07.2011 should not be taken in revision. Despite opposition from the petitioners, the Commissioner, in exercise of powers under Section 75 of the Value Added Tax Act, 2003, by the impugned order dated 15.07.2015, revised the appellate order and set aside the same. Consequently, the Commissioner raised demand of ₹ 35,64,967/- from the petitioners. It is this order that the petitioners have challenged .....

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od would lapse. 2. In our opinion, the course adopted by the Commissioner is wholly erroneous. The appellate order of the Joint Commissioner was open to challenge by the Department in terms of Section 73 of the Value Added Tax Act, which pertains to appeals. Any order passed by the Joint Commissioner under sub-section (2) of Section 73 would be appealable and if it is the second appeal, the appeal would lie to the Tribunal. Once the Tribunal had decided a certain issue in favour of the assessee, .....

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