TMI Blog2021 (6) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal, the respondents are at liberty to pursue the matter pending before the Tribunal and the Tribunal is expected to consider the appeal on merits and pass orders in accordance with law by affording opportunity to the parties. The impugned order dated 29.01.2016 is clear that the issues considered by the Appellate Deputy Commissioner were considered by the Commercial Tax Officer and the order was passed, which runs counter to the order passed by the Appellate Deputy Commissioner. The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate authorities should follow the orders of the appellate authority and even if any lapse, error or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion. Also at the time of hearing, the Authorised Representative argued that there was no suppression of purchases during inspection or through any other source for initiating revision. Relying on the decision rendered in the case of Lucknow Skin Co. vs. State of Uttar Pradesh reported in 108 STC 569 and C.Sathiraju Sons vs. State of Andhra Pradesh reported in 111 STC 703, he contended that revision is not sustainable. In view of the discussion above and in view of the decisions relied above, I feel that adoption of formula of 70 : 30 is not correct and taxes levied at different rates on ₹ 11,18,78,993/- is set aside. This portion is allowed. 3.Relying on the above order passed the Appellate Deputy Commissioner, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the order of the Appellate Deputy Commissioner, as new materials were taken out from the premises of the petitioner. In other words, it is contended that the impugned orders have been passed based on certain commissions and omissions and based on the records confiscated. This being the factum, the writ petition is liable to be dismissed. 7.The learned Government Advocate further brought to the notice of this Court that against the order of the Appellate Deputy Commissioner, Appeal was already filed by the Department before the Tribunal under the provisions of the Act in the year 2016 itself and the said appeal is pending before the Tribunal. 8.This Court is of the considered opinion that in respect of the said appeal filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw as well as discipline. 11.In view of the above facts and circumstances, the impugned order passed by the first respondent in TIN No.33364244177/2011-12 dated 29.01.2016, is quashed and the respondents are at liberty to pursue their appeal already filed before the Tribunal in accordance with the procedures contemplated. 12.Accordingly, the writ petition stands allowed. The excess amount of tax already paid by the petitioner is to be adjusted with reference to the financial year 2010-11 and such adjustment is to be made subject to the orders to be passed in the appeal, which is pending before the Tribunal. The parties to the appeal pending before the Tribunal are at liberty to file their additional grounds, pleadings or documents, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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