2004 (8) TMI 678 - HC - VAT and Sales Tax

Summary

Issues:
- Jurisdiction of the Joint Excise and Taxation Commissioner (Appeals)
- Transfer of appeals to the Central Sales Tax Appellate Authority under statutory provisions

Jurisdiction of the Joint Excise and Taxation Commissioner (Appeals):
The writ petition challenged the order passed by the Joint Excise and Taxation Commissioner (Appeals), Faridabad, dismissing the review application filed under section 41 of the Haryana General Sales Tax Act, 1973. The petitioner contended that the appeal should have been transferred to the Central Sales Tax Appellate Authority, established under section 24 of the Central Sales Tax Act, 1956. The petitioner's review application was rejected on the basis that the plea was not raised during the appeal hearing. However, the court disagreed with this ground of rejection, citing section 25 of the Act, which mandates the transfer of pending appeals to the Appellate Authority upon its establishment. As the appellate authority was established on December 3, 2001, the Joint Excise and Taxation Commissioner (Appeals) lacked jurisdiction to decide the appeal on March 27, 2002.

Transfer of appeals to the Central Sales Tax Appellate Authority under statutory provisions:
The court, after analyzing the statutory provisions, set aside the orders passed by the Joint Excise and Taxation Commissioner (Appeals) and directed the petitioner to appear before the appellate authority for further proceedings. Emphasizing that the appeal stands automatically transferred to the appellate authority as per the statutory provisions, the court found in favor of the petitioner, allowing the writ petition and ensuring compliance with the legal requirements for the transfer of appeals.

In conclusion, the High Court held that the petitioner's appeal should have been transferred to the Central Sales Tax Appellate Authority as per the statutory provisions, and therefore set aside the orders of the Joint Excise and Taxation Commissioner (Appeals). The court directed the petitioner to appear before the appellate authority for further proceedings in accordance with the law.