Maintainability of tax appeal under Gujarat VAT law denied for Tribunal revision order; writ remedies remained open.

A tax appeal under section 78 of the Gujarat Value Added Tax Act, 2003 was held not maintainable where the challenged order was passed by the Tribunal in revision proceedings under section 75(1)(b). Applying the scheme of sections 73, 75 and 78, the Court reiterated that such a revisional Tribunal order does not fall within the class of orders appealable to the High Court under section 78. The proper remedy was therefore not a statutory tax appeal, though the appellant was left free to pursue proceedings under Articles 226 and 227 of the Constitution, without any opinion on merits. The appeal was dismissed.

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Issues: Whether a tax appeal under section 78 of the Gujarat Value Added Tax Act, 2003 was maintainable against an order passed by the Tribunal in revision proceedings under section 75 of the Act.

Analysis: The appeal was against an order of the Tribunal rendered in revision jurisdiction. The Court followed its earlier view that, having regard to the scheme of sections 73, 75 and 78 of the Act, an order passed by the Tribunal in revision under section 75(1)(b) does not fall within the class of orders appealable to the High Court under section 78. The appropriate challenge to such an order was therefore not a tax appeal under section 78. The Court also noted that the appellant could pursue proceedings under Articles 226 and 227 of the Constitution of India, without expressing any opinion on merits.

Conclusion: The appeal was not maintainable under section 78 of the Gujarat Value Added Tax Act, 2003 and was dismissed.

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