2025 (7) TMI 408

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...., AGP,. ORAL JUDGMENT   (PER M. S. SONAK, J.): 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 3. The Petition challenges the order dated 29th August 2024 made by the Maharashtra Sales Tax Tribunal, Mumbai ("Tribunal") dismissing the Petitioner's Appeal on the ground o....

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....llowing observations: "6. The provisions of Section 26(5)(a) of the Maharashtra Value Added Tax Act, 2002, read as under - "26. Appeals (5) Subject to such rules of procedure as may be prescribed, every appellate authority (both in the first appeal and the second appeal) shall have the following powers, namely:- (a) in an appeal against an order of assessment, it may confirm, reduce, en....

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.... Added Tax Act and decide the appeal in the manner as indicated therein, the Rule being subservient to it. The position in this regard has been considered in Balaji Steel Re-rolling Mills v. Commissioner of Central Excise and Customs, (2014) 16 SCC 360 in which considering similar provisions as contained in the Central Excise Act and Rule 20 of the Rules framed thereunder, which provided for dismi....