2015 (4) TMI 700

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....arate appeals before the Tripura Value Added Tax Tribunal, Agartala, Tripura but these appeals had been returned to the petitioner without passing any order and therefore, he cannot attach any order. Therefore, the objection of the Registry is waived and the Registry is directed to register the two revision petitions. If the averments made in the petition are correct, then it discloses a shocking state of affairs where in judicial proceedings in an appeal filed by an assesse before the Tripura Value Added Tax Tribunal, the petition has been returned to the petitioner without passing any order. Mr. S. Deb, learned senior counsel has produced before us the original 2(two) appeals which show that they were filed the appeals in the office....

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....sioner of Taxes & Excise vide entry No. 1031 & 1032 dated 11.03.2014 and as per records these appeals were sent to the Office of the Tripura Value Added Tax Tribunal, situated at Office of the Commissioner of Taxes & Excise. 3.1 That the said 2 (two) appeals were not received by the Office of the Tripura Value Added Tax Tribunal because these appeals were not filed by the appellant in accordance with the provision of Section 71 of TVAT Act, 2004 wherein under Explanation it is clearly mandates - "Order passed in appeal or revision mentioned in this subsection shall mean an order passed after an appeal or revision is admitted under section 69 or, as the case may be, sub-section (1) of section 70 of the Act." 3.2 That as per Office reco....

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....ide any legal issue. 6. In the present case, the stand of the Registrar is that since the appeals filed before the Commissioner were dismissed in limine without issuing notice, no revision was maintainable before the Tribunal. We are not going into the merits of this issue and we are not deciding whether the revision is maintainable or not. That is something which the Tribunal must decide. The Registrar or his office can raise an objection that the revision is not maintainable and it will be for the assessee or his counsel to satisfy the Registrar that such revision is maintainable. Even if the Registrar holds against the assessee, the assessee will still have the right to claim that it is the Tribunal which should decide this issue and ....