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2013 (1) TMI 708 - HC - VAT and Sales Tax
Issues Involved:
1. Challenge to an order passed by the Haryana Tax Tribunal under section 34 of the Haryana Value Added Tax Act, 2003. The judgment pertains to an appeal challenging an order passed by the Haryana Tax Tribunal under section 34 of the Haryana Value Added Tax Act, 2003. The original assessment was finalized by the Assessing Officer, refunding an amount of Rs. 14,05,331, which was later challenged by the assessee-respondent before the Joint Excise and Taxation Commissioner (Appeals). The appeal was accepted, and the matter was remanded back to the Assessing Officer due to the denial of deduction on petroleum products from the turnover/receipts not being sustainable. Subsequently, the Assessing Officer allowed the refund of deduction on account of the sale of petroleum products from the turnover/receipts. However, the order was revised by the Deputy Excise and Taxation Commissioner, invoking revisional jurisdiction. The Tribunal accepted the appeal, stating that the Deputy Excise and Taxation Commissioner is not competent to invoke revisional jurisdiction as he is junior in rank to the appellate authority, relying on the judgment of the Supreme Court in Gannon Dunkerley & Co. v. State of Rajasthan [1993] 88 STC 204 (SC). The main issue before the court was whether the order of the Haryana Tax Tribunal holding the exercise of revisional jurisdiction by the Deputy Excise and Taxation Commissioner as illegal is sustainable. The court held that the revisional authority could exercise jurisdiction as the order passed by the Assessing Officer on remand was an independent order, and there is no bar in section 34 of the Act regarding the revisional authority's jurisdiction. The court found that the order passed by the Tribunal setting aside the revisional authority's order was not justified, and the question of law was answered in favor of the Revenue. In conclusion, the court allowed the appeal, set aside the Tribunal's order, and remitted the matter for a fresh decision on the merits in accordance with the law.
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