https://www.taxtmi.com/caselaws?id=243397 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. en-us Fri, 13 Dec 2013 00:00:00 +0530 Fri, 31 Jan 2014 10:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243397 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. Case-Laws VAT and Sales Tax Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243397