https://www.taxtmi.com/caselaws?id=243345 An appeal under section 78 of the Gujarat Value Added Tax Act, 2003 was not maintainable against a Tribunal order passed in revision under section 75(1)(b). Applying the statutory scheme of sections 73, 75 and 78, the Gujarat High Court treated a revisional order as distinct from an appellate order for the purpose of section 78. Because section 78 permits a tax appeal to the High Court only from Tribunal orders passed in appeal, the revisional order did not fall within that jurisdictional gateway and the appeal was held not maintainable. en-us Mon, 16 Dec 2013 00:00:00 +0530 Wed, 15 Jan 2014 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243345 An appeal under section 78 of the Gujarat Value Added Tax Act, 2003 was not maintainable against a Tribunal order passed in revision under section 75(1)(b). Applying the statutory scheme of sections 73, 75 and 78, the Gujarat High Court treated a revisional order as distinct from an appellate order for the purpose of section 78. Because section 78 permits a tax appeal to the High Court only from Tribunal orders passed in appeal, the revisional order did not fall within that jurisdictional gateway and the appeal was held not maintainable. Case-Laws VAT and Sales Tax Mon, 16 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243345