2021 (10) TMI 316

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....d with Section 32 of the Value Added Tax Act, 2008. Admittedly there is a remedy of appeal against such an order under Section 55 of the VAT Act, 2008. Furthermore, a similar order passed by the same Assessing Officer pertaining to a different assessment year was the subject matter of challenge in W.P. No.20781 (MB) of 2021 and the said petition has been dismissed on 16.09.2021 on the ground of availability of alternative remedy of appeal against the assessment order. However, Shri J.N. Mathur, learned Senior Counsel appearing for the petitioner insisted that he may be heard in the matter, as essentially the issue involved is as to whether in view of the Article 266 (29-A) of the Constitution of India read with the provisions of the VAT ....

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....ted that considering the constitutional and legal issue involved herein including the issue as to whether it is service tax under Finance Act, 1994 or the VAT under the Act, 2008 which would be leviable and as there cannot be double taxation in respect to the same transaction, a writ petition would have been directly maintainable, but on account of some legal advice, an appeal has been preferred before the Tribunal against the order passed by the Commissioner under Section 59. Be that as it may, he says that, in any case, the Appellate Authority in an appeal against the assessment order can never go beyond the order of the Commissioner under Section 59, therefore the result of the appeal in this regard is a foregone conclusion. He theref....

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....impugned order of assessment, but at the same time, the Tribunal should decide the Appeal No.02 of 2021, wherein it is said that the delay in filing the same has been condoned, within six weeks from the date a certified copy of this order is submitted before it. Parties are directed to cooperate in the matter. If an appeal is filed by the petitioner against the assessment order, the Appellate Authority is directed not to pass final order in appellate proceedings for a period of two months, so that the decision of the Tribunal is available for appropriate decision of the appeal. At this stage, Shri Mathur pointed out that against the Tribunal's order in appeal against the order of the Commissioner under Section 59, a revision would li....