2004 (8) TMI 678

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der dated November 24, 2003 (annexure P4) passed by the Joint Excise and Taxation Commissioner (Appeals), Faridabad dismissing the review application of the petitioner filed under section 41 of the Haryana General Sales Tax Act, 1973 (for short, "the Act"). The petitioner had filed an appeal before the Joint Excise and Taxation Commissioner (Appeals), Faridabad, which was decided on March 27, 2002....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is established. It is not in dispute that the appellate authority was established vide notification dated December 3, 2001. Accordingly, Joint Excise and Taxation Commissioner (Appeals), Faridabad had no jurisdiction to decide the appeal on March 27, 2002. We are of the view that the petition deserves to succeed. We, therefore, set aside the orders passed by the Joint Excise and Taxation Commi....