2020 (6) TMI 211

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER HON'BLE SIDDHARTHA VARMA,J. The Revision is being entertained on the question of law as has been framed in the Revision which states that the Appellate Court's judgments and orders have been passed in violation of Rule 63(5) of the U.P. Value Added Tax Rules, 2008. Learned counsel for the applicant in the Revision while assailing the order of the First Appellate Court and the judgme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cide the cases summarily. At the same time I also find that the Appellate Courts have not adhered to the Rule 63(5) of the U.P. Value Added Tax Rules, 2008. Thus, keeping in mind the interest of justice, the judgments and orders dated 31.8.2017 and 17.12.2019 passed by the First Appellate Court and the Second Appellate Court respectively are set-aside. The First Appeal being First Appeal No.2 of ....