2016 (12) TMI 314 - HC - VAT and Sales Tax

Revision of assessment - non submission of C-Forms and dis-allowance of exemption on the aspect of export sale - whether the Appellate Authority can entertain an appeal against a revised order? - Held that - This issue was considered by this Court in the earlier writ petition in the case of Artis Leathers Versus The Assistant Commissioner (CT) , The Appellate Deputy Commissioner (CT) (FAC) 2016 (9) TMI 824 - MADRAS HIGH COURT where it was held that as against the order of rectification passed resulting in the modification of the original order passed, the assessee has the right of appeal before the appellate forum. The writ petition is allowed, the impugned order is set aside and the petitioner is directed to represent the appeal before the second respondent, within a period of 10 days - decided in favor of petitioner.

Summary

Issues:
1. Refusal to entertain appeal petition against a rectified order of assessment.

Analysis:
The judgment involves a case where a public limited company challenged the refusal of the second respondent to entertain their appeal petition against a rectified order of assessment. The petitioner had filed the appeal within the statutory time limit but faced rejection due to the rectification of the assessment order. The High Court considered whether the second respondent was justified in refusing to entertain the appeal solely based on the rectified order. The Court referred to a previous case with similar facts and emphasized that the Appellate Authority should only assess whether the petitioner had grounds to challenge the rectified assessment order, specifically on points held against them. The Court highlighted that the rectified order merged with the original assessment, making the appeal entertainable. Citing legal precedents, the Court clarified that an appeal lies against a rectified order that modifies the original assessment, providing the assessee with the right to appeal before the appellate forum.

Outcome:
The High Court allowed the writ petition, setting aside the impugned order and directing the petitioner to represent the appeal before the second respondent within ten days. The second respondent was instructed to entertain the appeal and proceed according to the law. The judgment reiterated the right of the assessee to appeal against a rectified order that modifies the original assessment, in line with legal provisions and previous court decisions.