2014 (4) TMI 493

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....d the following order : The appellant has challenged judgements of VAT tribunal dated 7.5.2013 and 25.6.2013. The appellant had earlier approached the tribunal challenging the judgement of the Commissioner confirming the duty interest and penalty demands under Gujarat Sales Tax and Central Sales Tax. Under GST such demand came to approximately Rs.2.39 crores. Under CST it came to approximately Rs.23.74 lakhs. By an order dated 11.5.2011, the tribunal while holding that there were number of issues that the Assessing Officer had not examined, remanded the proceedings before the Assessing Officer while still requiring the appellant to deposit 10% of the total demand i.e. Rs.26,36,081/before the authorities. It appears that despite such dire....

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....quirement of predeposit. In such order, he deleted the entire demand of State tax but confirmed demand of Rs.6.77 lakhs of central sales tax. The appellant challenged such order before the Commissioner (Appeals) who dismissed the appeal upon which the appellant went for further appeal before the tribunal. In such appeal, the tribunal set aside the entire order of assessment only on the ground that before such order was passed, the appellant had not made the predeposit of Rs.26,36,081/. 4. We are of the view that in appellant's second appeal against the order of assessment confirming central sales tax demand of Rs.6.77 lakhs, the tribunal could not have passed such order. The scope of the appeal before the tribunal was confined to the leg....

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....s before the tribunal being first and second appeal are laid down in section 73 of the VAT Act. Under subsection(6) of section 73, the tribunal would pass such order on the appeal as it seems just and proper, subject ofcourse, to rules of procedure as may be prescribed. Since that portion of the order of the Assessing Officer which was in favour of the present appellant was not the subject matter of appeal before the tribunal, in terms of section 73(6) of the VAT Act, the tribunal could not have set aside the said order. The matter would have perhaps be different, had there be any cross objections before the tribunal by the Revenue. We do not get drawn into the question whether it was open for the Revenue to rake up this issue before the tr....