2014 (1) TMI 674

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....AND MR. R.P. DHOLARIA, JJ. FOR THE APPELLANT MR. JAYMIN GANDHI ASST. GOVERNMENT PLEADER FOR THE RESPONDENT : MR JEEVAN R VASAVE, ADVOCATE, MR MA BUKHARI, ADVOCATE JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.0. All these Tax Appeals have been preferred by the State of Gujarat under Section 78 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the "Act") chall....

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.... submitted that under Section 78 of the Act the appeal shall lie to the High Court from the every order passed in Appeal by the Tribunal, if the High Court is satisfied that the caseinvolves a substantial question of law. It is submitted that in the present case impugned judgment and order is passed by the Tribunal in the revision applications in exercise of powers under Section 74 of the Act and ....

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....ard the learned advocates for the respective parties on the aforesaid preliminary objection raised on behalf of the respondent, with respect to maintainability of the present appeal before this Court under Section 78 of the Act. At the outset, it is required to be noted that what was challenged before the learned Tribunal was the order passed by the Commissioner in exercise of suo motu revisional ....

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....efore, Tax Appeal before this Court under Section 78(1) of the Act would not be maintainable. Considering Section 78(1) of the Act an appeal shall lie to the High Court from every order passed in Appeal by the Tribunal. In view of the above, it is held that the present appeals preferred under Section 78(1) of the Act would not be maintainable. 5.0. Under the circumstances, all these appeals ....