9911796707
TMI Blog2015 (6) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... or the respondent ORDER By this petition under article 226 of the Constitution of India, the State of Maharashtra is seeking quashing of an order passed on August 7, 2013, by the Maharashtra Sales Tax Tribunal in Rectification Application No. 11 of 2013 and praying that the order passed in Second Appeal No. 202 of 2012 dated September 12, 2012, be restored. The Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted this position but on account of certain objections by the internal audit, the Joint Commissioner of Sales Tax, Pune Zone, Pune on April 21, 2011, set aside this order and view taken by the assessing officer. Against the order of the Joint Commissioner, Sales Tax, Pune Zone, Pune, dated April 21, 2011, Appeal No. 202 of 2011 was filed before the Tribunal by the dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her application seeking rectification and this time, the Tribunal accepted it and by the impugned order, recalled the initial direction of remand passed on September 12, 2012. The Commissioner of Sales Tax is aggrieved by this course and has, therefore, invoked the writ jurisdiction of this court. We have heard Mr. Sawant in support of the writ petition and Mr. Surte appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of Sales Tax. We are surprised that the Commissioner has approached this court. The Commissioner does not impugn the initial order of remand and partial success of the respondent in the appeal. It is the dealer-respondent who approached the Tribunal and by filing rectification applications. In such circumstances, the Commissioner could not have instituted the present w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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