2015 (3) TMI 595 - HC - VAT and Sales Tax

Validity of Tribunal's order - Refusal to review - Tribunal dismissed the appeal by holding that an appeal against an order of review is not maintainable - Held that - A perusal of the order dismissing the writ petition reveals that order passed by the Tribunal, dismissing the appeal, filed to challenge order passed by the JETC, was affirmed by holding that the petitioner is unable to show sufficient cause for condonation of delay, thereby shutting out any further challenge to the assessment order. The mere fact that the order records that any observation in the order shall not affect the decision of the appeal on merits in the pending review cannot be construed as an affirmation of the maintainability of the appeal against the order dismissing the review petition. The petitioner's contention that the order passed in the writ petition should be read as directing the Tribunal to decide the appeal against the order of review on merits, disregards the fact that challenge to the original order passed by the JETC and the Tribunal having attained finality with dismissal of the writ petition, the filing of any appeal against dismissal of the review petition by the JETC was meaningless. It was in this context that the appeal filed by the petitioner was not maintainable before the Tribunal. - Decided against assessee.

Summary

Issues:
Jurisdiction of Assessing Officer to assess transport of machinery, maintainability of appeal against order dismissing application for review, sufficiency of cause for condonation of delay in filing appeal.

Jurisdiction of Assessing Officer:
The petitioner sought a writ to quash orders passed by the Sales Tax Tribunal, Assessing Authority, and Joint Excise and Taxation Commissioner regarding the assessment of sales tax on the transport of machinery from Gurgaon to Delhi. The petitioner argued that no sale occurred within Haryana, questioning the jurisdiction of the Assessing Officer. The machinery was imported for a joint venture project that was later abandoned, leading to the transport of the machinery to Delhi. The Tribunal and JETC had dismissed appeals and review petitions, leading to a writ petition challenging the orders. The petitioner contended that the Tribunal erred in dismissing the appeal against the order of review, citing Section 39(2) of the Haryana Sales Tax Act. The petitioner requested setting aside the impugned order and remitting the matter for fresh adjudication.

Maintainability of Appeal Against Order Dismissing Review:
The High Court analyzed the maintainability of an appeal against an order dismissing an application for review. The Tribunal had dismissed the appeal, stating that such an appeal was not maintainable. Section 39(2) of the Haryana General Sales Tax Act allows appeals against any order, including those dismissing review applications unless prohibited by law. The Court deliberated on whether an appeal against an order dismissing a review application is maintainable after an unsuccessful challenge to the original order. The Court highlighted the sequence of events, including the dismissal of appeals and review petitions, emphasizing the finality of the decisions. The Court ultimately dismissed the writ petition, affirming that the appeal against the order of review was not maintainable due to the finality of previous decisions.

Sufficiency of Cause for Condonation of Delay:
In reviewing the sufficiency of cause for condonation of delay in filing the appeal, the Court noted that the appellate authority had dismissed the appeal as barred by time, citing insufficient cause for condoning the delay. The Court held that factual questions regarding the grounds for condonation of delay fall outside the purview of writ jurisdiction. The Court emphasized that the mere filing of an appeal against the order rejecting the review application did not impact the finality of previous decisions. The Court concluded that the appeal against the order of review was meaningless in the context of finalized decisions, leading to the dismissal of the writ petition.

Conclusion:
The High Court dismissed the writ petition challenging the Tribunal's decision, emphasizing the finality of previous decisions and the lack of grounds to entertain the petition. The Court upheld the Tribunal's dismissal of the appeal against the order of review, highlighting the sequence of events and the statutory provisions governing appeals in sales tax matters.