2014 (3) TMI 478 - HC - VAT and Sales Tax

Clarification on jurisdiction of Tribunal - Held that - the Court relied upon its earlier order which required the petitioner to appeal in Tribunal and make submissions and applications including the request for waiver of pre-deposit as available in law - Tribunal had wrongly expressed its reservations the view expressed by the Single Member of VAT Tribunal is not only astonishing but virtually amounts to overreaching this Court s order which kept rights and contentions of all parties open - Matter remitted back to tribunal Decided in favour of assessee.

Summary

Issues:
Challenge to Tribunal's order compelling petitioner to seek clarification of High Court's previous order.

Analysis:
The High Court addressed the issue of the Tribunal's order compelling the petitioner to seek clarification of the High Court's previous order. The High Court noted that its order from 5.12.2012 was clear in keeping all rights open regarding the petitioner's contentions for waiver of pre-deposit. The Tribunal's reservations based on a Supreme Court order from 23.04.2012 were deemed puzzling by the High Court. The Supreme Court order did not preclude the petitioner's remedies and rights under other provisions of the law. The High Court emphasized that the Tribunal should have exercised its jurisdiction to either reject or allow the petitioner's application, or impose appropriate conditions, instead of overreaching the High Court's order.

The High Court directed the Tribunal to reconsider the petitioner's application on its merits, taking into account the contentions of both parties, and to pass orders as warranted. The High Court reiterated that all rights and contentions were reserved. The writ petition was disposed of accordingly. The High Court's judgment emphasized the importance of respecting the parties' rights and contentions as per the law, and directed the Tribunal to act in accordance with this principle.