2014 (1) TMI 1464

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.... pending for adjudication before it, the revenue/ State cannot initiate the revision proceedings under Section 75 of the GVAT Act, 2003 read with Section 9(2) of the Central Sales Tax Act, 1956 in respect of the same assessment which is the subject matter of appeal before it, more particularly, when the legality and validity of the initiation of revisional proceedings was not before learned Tribunal?" 2.0. Shri S.N. Thakkar, learned advocate waives service of notice of admission on behalf of the respondent. In the facts and circumstances of the case and with the consent of the learned advocates for the respective parties, the present appeal is taken up for final hearing today. 3.0. Being aggrieved and dissatisfied with the impugned ju....

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.... or jurisdiction to exercise the revisional power in the case, the appellantState has preferred the present Tax Appeal. 4.0. Shri Gandhi, learned Assistant Government Pleader has vehemently submitted that as there was no issue and / or question before the learned Appellate Tribunal whether the Commissioner has jurisdiction or authority or power to take the assessment order under suo motu revision under Section 75 of the VAT Act and as such legality and validity of initiation of revisional proceedings was not under challenge before the Tribunal, the learned Tribunal has materially erred in considering the legality and validity of the proposed initiation of revisional proceedings and has materially erred in holding that Commissioner has no....

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....ted before the learned Tribunal was the pursis intimating the learned Tribunal that the Commissioner proposed to take the order passed by the Assessing Officer in suo motu revision and as such the legality and validity of the initiation of revisional proceedings by the Commissioner was not under challenge before the Tribunal. Under the circumstances, he has requested to pass appropriate orders. However, has requested to make suitable observations that all the contentions which may be available to the respondent in suo motu revisional proceedings are kept open. 6.0. Heard Shri Gandhi, learned Assistant Government Pleader for the appellant and Shri Mihir Joshi, learned Senior Advocate for the 7.0. Considering the fact that what was the ....