2021 (6) TMI 148

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....lowing the claim of the petitioner. In this regard, the Appellate Deputy Commissioner made a finding, which reads as follows:- "I find from the nature of work explained above majority of the work done by the appellants involve major labour work and therefore transfer of material in these works for Rs. 25,63,16,974/- [Rs. 11,83,67,222/- + 11,10,56,875/- + 2,68,92,877/-] cannot be at the rate of 70% as adopted by the Assessing Officer. The inspecting officers though pointed out some defects, these defects do not indicate any purchase suppression. Also at the time of hearing, the Authorised Representative argued that there was no suppression of purchases during inspection or through any other source for initiating revision. R....

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....ed by the Appellate Deputy Commissioner and therefore, the Commercial Tax Officer exercised excess jurisdiction, which is impermissible. 6.The learned Government Advocate appearing on behalf of the respondents objected the said contention by stating that after the Appellate Deputy Commissioner's order, an inspection was conducted and based on the inspection, new materials were found. Based on such inspection, revision orders were passed by the Commercial Tax Officer in proceedings dated 29.01.2016 and therefore, such an order cannot be compared with the order of the Appellate Deputy Commissioner, as new materials were taken out from the premises of the petitioner. In other words, it is contended that the impugned orders have been pas....

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....ose of setting aside the order passed by the appellate authority. 10.Now, it is the case of the respondent that they have already filed appeal against the order of the Appellate Deputy Commissioner. This Court grants liberty to the respondents to pursue the said appeal filed before the Tribunal. Contrarily, the Commercial Tax Officer is not empowered to pass any order, which is running counter to the order passed by the Appellate Deputy Commissioner and therefore, such order is perverse and not in conformity with the principles of administrative law as well as discipline. 11.In view of the above facts and circumstances, the impugned order passed by the first respondent in TIN No.33364244177/2011-12 dated 29.01.2016, is quashed and the....