Statutory appeal lies only from Tribunal orders in appeal, not from revisional orders under the Gujarat VAT Act.

A statutory appeal under Section 78(1) of the Gujarat Value Added Tax Act, 2003 lies only from an order of the Tribunal passed in appeal. Where the Tribunal decides a revision application against a Commissioner's suo motu revisional order under Section 75, that order is rendered in revisional jurisdiction and does not meet the statutory for a further appeal to the High Court. The tax appeals were therefore held not maintainable and were dismissed.

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Issues: (i) Whether a tax appeal under Section 78(1) of the Gujarat Value Added Tax Act, 2003 was maintainable against an order of the Tribunal passed in revision proceedings arising from the Commissioner's suo motu revisional exercise under Section 75 of the Gujarat Value Added Tax Act, 2003.

Analysis: The impugned order was passed by the Tribunal in revision applications, not in an appeal. The underlying order challenged before the Tribunal had itself been made by the Commissioner in exercise of suo motu revisional powers under Section 75(1)(a), and the statutory scheme under Section 75(1)(b) contemplated revision before the Tribunal against such an order. Section 78(1) permits an appeal to the High Court only from an order passed in appeal by the Tribunal. An order rendered by the Tribunal in revisional jurisdiction therefore did not satisfy the statutory condition for a further appeal under Section 78(1).

Conclusion: The tax appeals were not maintainable and were liable to be dismissed.

Ratio Decidendi: A statutory appeal to the High Court lies only from an order of the Tribunal passed in appeal, and not from an order passed by the Tribunal in revisional jurisdiction.

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