2023 (6) TMI 841

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....E VIRENDER SINGH, JUDGE. For the Petitioners : Mr. Anup Rattan, Advocate General with Mr. Yashwardhan Chauhan, Senior Additional Advocate General, Mr. Ramakant Sharma, Ms. Sharmila Patial, Additional Advocate Generals, Ms. Priyanka Chauhan, Mr. Arsh Rattan, Deputy Advocate Generals and Mr. Rajat Chauhan, Law Officer. For the Respondent : Mr. A.K. Sachdeva, Ms. Ayushi Sachdeva and Mr. Rahul S....

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....short 'Entry Tax Act'). 3. Aggrieved against the order of Assessing Authority, respondent herein preferred an appeal before the Commissioner, Excise and Taxation, Himachal Pradesh, but remained unsuccessful. Thereafter, respondent preferred further appeal before the Tax Tribunal under Section 45 (2) of the VAT Act, 2005. The Tax Tribunal accepted the appeal of the respondent, vide order dated 2....

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.....2022, passed by the Tax Tribunal in rectification application of the petitioners, as also the principal order dated 20.06.2017 passed by the same Tribunal in exercise of powers under Section 45 (2) of the VAT Act. 6. Section 48 (1) of the VAT Act reads as under:- "48. Revision to High Court (1) Any person aggrieved by an order made by the tribunal under sub-section (2) of section 45 o....

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....he impugned order passed by the Tax Tribunal in rectification application filed by the petitioners under Section 47 of the VAT Act is not open to challenge by the petitioners before this Court under Section 48 of the VAT Act. Petitioners can also not be allowed to assail the order dated 20.06.2017, passed by the Tax Tribunal being clearly beyond the period of limitation, as prescribed under Sectio....