2015 (6) TMI 1048

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....Prakash V. Surte and Subhash Surte for the respondent ORDER By this petition under article 226 of the Constitution of India, the State  of Maharashtra is seeking quashing of an order passed on August 7, 2013, by the Maharashtra Sales Tax Tribunal in Rectification Application No. 11  of 2013 and praying that the order passed in Second Appeal No. 202 of  2012 dated September 12,....

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....p;The assessing officer, it appears, accepted this position but on account of  certain objections by the internal audit, the Joint Commissioner of Sales  Tax, Pune Zone, Pune on April 21, 2011, set aside this order and view  taken by the assessing officer. Against the order of the Joint Commissioner,  Sales Tax, Pune Zone, Pune, dated April 21, 2011, Appeal No. 202 of 2011 &nbs....

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....nbsp;by the dealer. Later on, he filed another application seeking rectification and this time,  the Tribunal accepted it and by the impugned order, recalled the initial  direction of remand passed on September 12, 2012. The Commissioner of Sales Tax is aggrieved by this course and has,  therefore, invoked the writ jurisdiction of this court. We have heard Mr. Sawant in sup....

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....rejudice to the Commissioner and rather the Department of Sales Tax. We are surprised that the  Commissioner has approached this court. The Commissioner does not  impugn the initial order of remand and partial success of the respondent in  the appeal. It is the dealer-respondent who approached the Tribunal and  by filing rectification applications. In such circumstances, the Co....