2008 (12) TMI 718 - AT - VAT and Sales Tax

Summary

The Appellate Tribunal WEST BENGAL TAXATION TRIBUNAL issued an order in 2008 regarding a registered dealer under the West Bengal Sales Tax Act who appealed against an assessment order determining interest payable. The dealer applied for settlement under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 while the appeal was pending. The Deputy Commissioner of Sales Tax issued a notice to the dealer to show cause why the appeal should not be rejected. The appellate authority dismissed the appeal despite the dealer's objection that the appeal could not be heard until the settlement application was decided. The appellate order was found to be in violation of the SOD Act, which states that no appeal or revision can proceed while a settlement application is pending. The designated authority's rejection of the settlement application was found to be invalid due to lack of notice and opportunity for hearing. The Tribunal set aside the appellate order and the rejection of the settlement application, ruling that the settlement application must be addressed first before the appeal can be heard. The application was allowed with no costs awarded.