TMI Blog2018 (9) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... registration of the petitioners under the Act and revoked the authorization granted to effect interstate purchase of fuel - Section 7(4) of the Central Sales Tax Act. Whether an appeal lies under the VAT Act against an order issued under Section 16(10)? Held that:- It is seen that Section 55(1) of the VAT Act dealing with the right of appeal against orders issued under the said statute has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate of registration of the petitioners under the Act and revoked the authorization granted to effect interstate purchase of fuel with effect from 01.07.2017. Ext.P7 in W.P.(C.) No.10221 of 2018 is the order issued to the petitioner therein in this connection. A similar order has been issued to the petitioner in W.P.(C.) No.10222 of 2018 also. The petitioners challenged the said orders in appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, is whether an appeal lies under the VAT Act against an order issued under Section 16(10). It is seen that Section 55(1) of the VAT Act dealing with the right of appeal against orders issued under the said statute has been amended in terms of the provisions contained in the Finance Act, 2017. Section 55(1) of the VAT Act, as amended in terms of Finance Act, 2017 without its provisos, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to prefer appeals challenging the orders issued under Section 7(4) of the Act. It is seen that the impugned orders have been rendered without taking note of the amendment introduced to Section 55(1) of the VAT Act in terms of the provisions contained in Finance Act, 2017. In the result, the writ petitions are allowed, the impugned orders are set aside and the second respondent is directed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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