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TMI Blog2020 (2) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, Ahmedabad (for short the "Tribunal") in Second Appeal No.1559 of 2018. 2. The appellant has proposed following questions as substantial questions of law arising out of the impugned judgment and order of the Tribunal: "5(a) Whether under the facts and circumstances of the case, the Hon'ble Tribunal has erred in deciding the Second Appeal No.1559 of 2018 by restoring the lump sum cancellation order with effect from 01.04.2015. (b) Whether under the facts and circumstances of the case, the Hon'ble Tribunal has erred in not considering the provision of Section 14D read with Rule 28(C)(7) under its true perspective." 3. The facts giving rise to this appeal are summerized as under: 3.1 The respondent is having a Restaur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he permission of composition issued under Section 14D of the VAT Act, 2003 was passed by the State Tax Officer on the ground that the respondent has suppressed sales during the years 201516 to 201718 and no explanation in support of it was filed by the respondent. The assessment order for the years 201516 to 201618 was passed on 19.09.2018. 3.8 The respondent=assessee preferred appeals before the Commissioner (Appeals) challenging assessment order and order of cancellation of composition and appeals were summarily dismissed on the ground of pre-deposit amount fixed on 25% of the total dues. 3.9 The respondent, therefore preferred Second Appeal Nos.1556 to 1558 of 2018 before the Tribunal. 4. So far as Second Appeal No.1559 of 2018 is conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by us that the appellant, the appellant had extended cooperation during the course of assessment proceedings. On various occasions, the appellant had appeared for hearing with submission and evidence before the Authority. It also appears that the appellant has made the substantial payment even before any order was passed against it. On perusal of record, it reveals that the last date fixed for hearing, adjournment was sought on the ground of non-availability of its learned consultant. The learned Officer, however, did not grant the adjournment. It also appears from the face of the order of assessment that, the Assessing Authority never bothered to peep into the submission and to make further inquiry with regard to submission made by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision on assessments is finally taken it will not adversely affect the revenue." 6. The Tribunal, therefore, passed order allowing Second Appeal No.1559 of 2018 by quashing the order of cancelling the permission for composition of tax and the matter was restored to the State Cancellation Officer by giving liberty to take appropriate decision in accordance with law. The operative part of the order of the Tribunal reads thus: "Second Appeal No.1559 of 2018 is allowed. The order of cancelling the permission for composition and the First Appeal order confirming the same are hereby quashed and set aside, lumpsum permission of appellant under Section 14D is hereby restored with effect from 01.04.2015. The learned Cancellation Officer is at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have considered the submissions made by both the sides and in view of the finding of facts arrived at by the Tribunal, more particularily Paragraph Nos.11 to 13 as quoted herein above, we are of the opinion that the Tribunal has rightly come to the conclusion by quashing and setting aside the order of cancellation of the permission of composition of tax and restoring the matter to the Cancelling Officer with a liberty to take appropriate decision as per law regarding permission for composition after the appellant authority finally decide the liability and the case of the assement for the year 2016-2017-2018 under the VAT Act, 2003. 11. In view of the foregoing reasons, no question of law much less any substantial question of law arise o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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