2019 (6) TMI 1416 - HC - VAT and Sales Tax

Permission for withdrawal of appeal - Recall of order - Jurisdiction of Tribunal to pass an order dismissing the petitioner's appeal ex-parte and was obliged to pass an order on merits - HELD THAT - On pointing out that there is a remedy of appeal provided against the order dated 11th July 2017 passed by the Tribunal to this Court under 27 of Maharashtra Value Added Tax Act, 2002. Mr. Raghuraman, learned counsel appearing for the petitioner, on instructions, seeks leave to withdraw this petition with liberty to file an appeal against the order dated 11th July 2017 passed by the Tribunal. Petition dismissed as withdrawn.

Summary

Issues:
Challenge to orders dated 11th July 2017 and 28th June 2018 passed by the Maharashtra Sales Tax Tribunal.

Analysis:
The petition under Article 226 of the Constitution of India challenged the orders dated 11th July 2017 and 28th June 2018 passed by the Maharashtra Sales Tax Tribunal, Mumbai. The impugned order dated 11th July 2017 dismissed the petitioner's second appeal due to non-prosecution as the petitioner was consistently absent for six occasions when the appeal was fixed for final hearing. Additionally, the impugned order dated 28th June 2018 dismissed the petitioner's rectification application for recall of the order dated 11th July 2017. The petitioner's counsel restricted the challenge to the order dated 11th July 2017, arguing that the Tribunal had no jurisdiction to pass an order dismissing the appeal ex-parte and was obligated to pass an order on merits.

It was pointed out that there is a remedy of appeal provided against the order dated 11th July 2017 passed by the Tribunal to the Court under section 27 of the Maharashtra Value Added Tax Act, 2002. Consequently, the petitioner's counsel sought leave to withdraw the petition with liberty to file an appeal against the order dated 11th July 2017. The court granted the requested liberty, and the writ petition was disposed of as withdrawn with the mentioned liberty.