TaxTMI 
TaxTMI 
2023 (12) TMI 1353
X X X X Extracts X X X X
X X X X Extracts X X X X
....nal") in Revision Applications Nos. 28 and 29 of 2021. Initially, the petitioner challenged the order dated 21st March 2023, whereby the Tribunal directed the petitioner to deposit Rs. 23,89,978/- and Rs. 1,56,77,185/- as a condition precedent as pre-deposit to entertain the revision applications. During the pendency of these petitions, the Tribunal passed an order dated 30th June 2023 rejecting the revision applications Nos. 28 and 29 of 2021 on the ground of non-compliance of the order dated 21st March 2023 of pre-deposit. [2] The petitioner, thereafter, amended the petitions by preferring a Civil Application No. 1 of 2023, which was allowed by this Court vide order dated 8th March 2023. [3] As the issue arose in these petitions is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... these petitions, it would be germane to refer the relevant provisions of the GVAT Act as under: "73. Appeal. - (1) An appeal from every original order, not being an order mentioned in section 74, passed under this Act or the rules, shall lie. (a) if the order is made by a an Assistant Commissioner or Commercial Tax Officer, or any other officer subordinate thereto, to the Deputy Commissioner; (b) if the order is made by a Deputy Commissioner, to the Joint Commissioner; (c) if the order is made by a Joint Commissioner, Additional Commissioner, or Commissioner, to the Tribunal. (2) In the case of an order passed in appeal by a Deputy Commissioner or, as the case may be, by a Joint Commiss....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... rules of procedure as may be prescribed, an appellate authority may pass such order on appeal as it deems just and proper. (7) Every order passed in appeal under this section shall, subject to the provisions of sections 75, 78 and 79, be final. 74. Non-appealable orders. - No appeal or no application for revision shall lie against,- (a) a notice issued under this Act calling upon a dealer for assessment or asking a dealer to show cause as to why he should not be prosecuted for an offence under this Act; or (b) an order of the Commissioner under sub-section (1) of section 17; (c) an order pertaining to the seizure or retention of books of account, register and other documents; or ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s section which adversely affects any person, unless such person has been given reasonable opportunity of being heard. (4) Where the Commissioner or the Tribunal rejects any application for revision under this section, the Commissioner or, as the case may be the Tribunal shall record the reasons for such rejection." [9] On conjoint reading of the above provisions of the GVAT Act, it is clear that the provisions of Section 75 of the GVAT Act would be applicable in case of an application made to the Tribunal against an order of the Commissioner, not being an order passed under sub-section (2) of Section 73 of the GVAT Act in second appeal under Clause (a) of sub-section (1) of Section 75 of the GVAT Act. Therefore, it is clear tha....