2013 (1) TMI 707 - HC - VAT and Sales Tax

Summary

Issues involved:
The issues involved in the judgment are the quashing of orders dated June 2, 2010 and June 10, 2011 passed by the Haryana Tax Tribunal, withdrawal of VAT Appeal No. 106 of 2012, and the petitioner's invocation of writ jurisdiction after withdrawing the appeal.

Quashing of Orders by Haryana Tax Tribunal:
The petitioner sought the quashing of the order dated June 2, 2010 and the order in review dated June 10, 2011 passed by the Haryana Tax Tribunal. The appeal was dismissed on June 2, 2010 due to the petitioner's failure to comply with the pre-deposit condition. Subsequently, the application for review of the order was also dismissed. The court held that the petitioner cannot invoke writ jurisdiction after withdrawing the appeal, as the withdrawal of the appeal affirmed the Tribunal's order.

Withdrawal of VAT Appeal No. 106 of 2012:
The petitioner had earlier filed VAT Appeal No. 106 of 2012 against the orders now challenged in the writ petition. However, on September 7, 2012, the petitioner withdrew the appeal with liberty to take recourse to legal remedies as per law. The court emphasized that the withdrawal of the appeal led to the affirmation of the Tribunal's order, thereby dismissing the writ petition.

Invocation of Writ Jurisdiction:
The court concluded that since the petitioner had voluntarily withdrawn the appeal filed against the impugned orders, the petitioner could not be allowed to invoke the writ jurisdiction of the court. The withdrawal of the appeal was seen as a confirmation of the Tribunal's order, leading to the dismissal of the present writ petition.