TMI Blog2016 (6) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos.809-820/2009 shall stand restored to the file of the Tribunal. The Tribunal is directed to await final conclusion of the aforesaid litigation against the order dated 24.03.2010 passed by the Addl. Commissioner of Commercial Taxes in revisional jurisdiction against the order dated 10.09.2008. After the conclusion of the aforesaid matter, the Tribunal shall pass appropriate orders in accordance with law, after giving an opportunity of hearing to both the sides - Decided partly in favor of assessee. - STRP No. 117/2016 & STRP Nos. 119/2016 to 129/2016 - - - Dated:- 28-4-2016 - MR. JAYANT PATEL AND MRS. B.V.NAGARATHNA JJ For the Petitioner: Sri. Mallahar Rao, Advocate For Sri. S. Parthasarathi, Advocate For the Respondent: S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal being Appeals No.809-820/2009. Tribunal vide order dated 14.10.2015 dismissed the appeals. Under the circumstances, the present petitions are before this Court. 6. We may record that pending the appeals before the Tribunal against order dated 10.09.2008 passed by the First Appellate Authority, revisional powers were also exercised under Section 64(1) of the KVAT Act, by the Additional Commissioner of Commercial Taxes and in exercise of the revisional power, order dated 10.09.2008 which was subject matter of the appeals before the Tribunal was set aside and the order of the assessing authority was restored. The Tribunal did record the said aspect and the contention of the State representative that the Tribunal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Appellate Authority, coupled with the fact that the penalty imposed and the interest levied were excessive and arbitrary and were liable to be deleted. 10. The Tribunal on the aspect of the merit of the appeals did record that the appeals of the appellant- appellant before the Tribunal were allowed by the First Appellate Authority and therefore there was no reason to prefer the appeals before the Tribunal. In our view, no fault can be found by the Tribunal in making the said observation nor can such observations be said to be erroneous. Thereafter, the Tribunal ought not to have made further observation with regard to the input credit claimed by the appellant in the revised return filed by the petitioner and the acceptance of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, as to whether interest and penalty could be levied or not. 13. Under the circumstances, when the appeal of the appellant was limited to the levying of interest and penalty, but the said aspect is not examined at all by the Tribunal, the order by the Tribunal dismissing the appeals cannot be sustained in the eye of law. 14. However, there is one additional development which has also been taken note of by the Tribunal in that the order of the First Appellate Authority dated 10.09.2008 was already set aside by the Addl. Commissioner of Commercial Taxes in revisional jurisdiction. If the order of the First Appellate Authority dated 10.09.2008 was already set aside, one of the options available to the Tribunal was to dispose of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if on the very subject matter, appeals were pending before the Tribunal. In his submission, the First Appellate Authority had partly allowed the appeals and to the extent appeals were disallowed, the petitioner had preferred the appeal s before the Tribunal and therefore if the revisional powers were exercised against the order of the First Appellate Authority in so far as it related to all owing the appeals partly in contra-distinction to disallowance of the appeals partly, it cannot be said that the revisional powers were unavailable to the Addl. Commissioner of Commercial Taxes. However, he submitted that what approach could have been taken by the Tribunal at the time of disposal of the appeal in the impugned order is a separate matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more exists but may be put to life in the proceedings of STA No.126/2016 refer red to hereinabove which has been separately preferred by the petitioner herein. 20. In view of the aforesaid observation and discussion, the impugned order passed by the Tribunal is set aside with a further direction that all appeals being STA Nos.809-820/2009 shall stand restored to the file of the Tribunal. The Tribunal is directed to await final conclusion of the aforesaid litigation against the order dated 24.03.2010 passed by the Addl. Commissioner of Commercial Taxes in revisional jurisdiction against the order dated 10.09.2008. After the conclusion of the aforesaid matter, the Tribunal shall pass appropriate orders in accordance with la w, after givin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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