2023 (7) TMI 879

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....Jyotirmay Bhatt, Advocates. ORDER TARLOK SINGH CHAUHAN, JUDGE (ORAL) CMP(M) NO.1800 OF 2022 By medium of this application, the applicants appellants have sought condonation of 28 days' delay that has crept up in filing the appeal. The learned counsel for the respondent has no objection in condoning the aforesaid delay. Accordingly, the delay is condoned. The application stands disposed of. The Civil Revision Petition be registered. Civil Revision No.______/2023 Heard. By way of instant revision petition filed under Section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005 (for short 'HP VAT Act'), petitioners seek to assail order dated 19.06.2017, passed in Appeal No.12 of 2016 and order dated 28.5.2022 passed in Rec....

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....the above assessment years and hence the DETC had directed him to pay the balance amount of Tax @8.75% alongwith the interest vide his order dated 03.03.2015. 4. The respondent/dealer had resisted the imposition of VAT @13.75% on the ground that the charger was part of the mobile phone and the same when sold alongwith the mobile phone could only be charged @5% which was the rate of VAT being charged on the mobile phone sets. However, vide assessment order dated 03.03.2015 passed under Section 16 of the H.P. VAT Act, 2005, petitioner No. 3, i.e., DETC confirmed differential VAT liability amounting to Rs. 81,16,112/- on the sale of cell phone chargers separately, sold alongwith cell phones in retail packs during the period 2012-13, 2013-14....

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.... 9. 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 or under sub-section (3) of section 46, may, within 90 days of the communication of such order, apply to the High court of Himachal Pradesh for revision of such order if it involves any question of law arising out of erroneous decision of law or failure to decide a question of law.'' 10. The clear mandate of law, thus, is that this Court can exercise revisional jurisdiction under Section 48 of the Act only against the orders passed by Tax Tribunal either under Section 45(2) or Section 46(3) of the VAT Act. Such jurisdiction can be exercised if the person a....