AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 474
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.... 12.12.2012 passed by the Appellate Deputy Commissioner setting aside the order of assessment for the year 1992-1993 and thereby allowing the appeal filed by Tvl. Ganapathy Smelters Ltd [the respondent], which has been arrayed as a respondent in this appeal. 2. The respondent was served with a notice of this appeal and on 26.07.2024, Shri Selvaraj Mahendran, learned counsel had appeared for the respondent. However, learned counsel did not appear on 13.09.2024 or on 17.01.2025, even though learned counsel for appellant had informed Shri Selvaraj Mahendran that the matter would be taken. 3. On 17.01.2025, the following order was passed by this Tribunal: "Shri C. Kranthi Kumar, learned counsel for the appellant has stated that p....
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....oday. Learned counsel for the respondent has, however, not appeared. List on March 21, 2025. Learned counsel for the appellant may inform about the order passed today. It is made clear that the appeal may be decided on merits, even if the learned counsel for the respondent does not appear." 2. On May 16, 2025, the following order was passed : "Case has been called out, but no one has appeared on behalf of the respondent though Shri C. Kranthi Kumar, learned counsel for the appellant has appeared. List on July 18, 2025. It is made clear that the appeal may be decided even if the learned counsel for the respondent does not appear." 3. Today, learned counsel for the respondent has not appeared. 4. In such ci....
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.... Appellate Deputy Commissioner to hear the appeal was raised before the Sales Tax Appellate Tribunal, but it was neither considered nor decided. Learned counsel for the appellant also submitted that since the jurisdiction issue goes to the root of the matter, it is open to the appellant to raise this issue in this appeal. In support of this contention, learned counsel for the appellant has placed reliance upon a decision of the Supreme Court in Kiran Singh And Others versus Chaman Paswan And Others- (1954) 1 SCC 710. 8. Elaborating the submission about jurisdiction of the Appellate Deputy Commissioner, learned counsel for the appellant pointed out that section 18A was inserted in the Central Sales Tax Act, 1956 [Central Sales Tax Act] by....
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....twithstanding anything contained in a State Act, any person aggrieved by an order made by the assessing authority under sub-section (2) of section 6A, or an order made under the provisions of sub-section (5) of that section, may, notwithstanding anything contained in the general sales tax law of the appropriate State, prefer an appeal to the highest appellate authority of the State against such order: Provided that any incidental issues including the rate of tax, computation of assessable turnover and penalty may be raised in such appeal. (2) An appeal under sub-section (1) shall be filed within sixty days from the date on which the order referred to in that sub-section is communicated to the aggrieved person: Pro....
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.... and 25, "highest appellate authority of a State", with its grammatical variations, means any authority or tribunal or court, except the High Court, established or constituted under the general sales tax law of a State, by whatever name called.'. (emphasis supplied) 11. It would be seen from a perusal of Section 18A (1) of the Central Sales Tax Act that any person aggrieved by an order made by the assessing authority can prefer an appeal to the highest appellate authority of the State. The Explanation to section 18A of the Central Sales Tax Act provides that "highest appellate authority of a State" means any authority or tribunal or court, except the High Court, established or constituted under the general sales tax la....
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....ient cause for to presenting the appeal within the said period." 14. Though the appellant has not produced the relevant notification constituting the Appellate Tribunal, but learned counsel for the appellant has placed the provisions of the Tamil Nadu Value Added Tax Act, 2006 [Tamil Nadu Value Added Tax Act] which came into force on 01.01.2007. Section 88 of this Act repeals the Tamil Nadu General Sales Tax Act, 1959. However, sub section 3(e) of section 88 provides that notwithstanding the repeal, the Chairman or any Member of the Appellate Tribunal appointed under section 30 of the Tamil Nadu General Sales Tax Act and continuing in office as such immediately before the commencement of Tamil Nadu Value Added Tax Act, shall be deemed to....