2018 (9) TMI 1190

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....>CST, VAT & Sales Tax<br>MR P. B. SURESH KUMAR, J. For The Petitioner : ADV. SRI. N. JAMES KOSHY For The Respondent : SR. GOVERNMENT PLEADER, SRI. V. K. SHAMSUDHEEN JUDGMENT In exercise of the power under Section 7(4) of the Central Sales Tax Act (the Act), the asssessing authority of the petitioners has suo motu amended the certificate of registration of the petitioners under the Act and re....

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....ction 9(2) of the Act, the remedy of the petitioners against the orders issued under Section 7(4) of the Act, has to be determined with reference to the provisions contained in the Kerala Value Added Tax Act (VAT Act). The provision corresponding to Section 7(4) of the Act in the VAT Act is Section 16(10). The question to be examined, therefore, is whether an appeal lies under the VAT Act against ....

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....Commissioner (Appeals), if the order was passed by the authority of the rank of an Assistant Commissioner; and (ii) to the Assistant Commissioner (Appeals), if the order was passed by an authority of the rank of a Commercial Tax Officer." In the light of the aforesaid amended provision, the petitioners are entitled to prefer appeals challenging the orders issued under Section 7(4) of the Act.....