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2024 (2) TMI 6 - HC - VAT and Sales TaxRevision petition filed under Section 72 of the TVAT Act, 2004 - invoking Article 227 of the Constitution of India - HELD THAT - Let CRP No. 45 of 2023, CRP No.46 of 2023 and CRP No.47 of 2023 be tagged along with the instant revision petition - List the matters on 05.12.2023. Prayer for dispensing the requirement of filing of certified copy of the impugned order as it has already been filed in the main matter, i.e. CRP No.44 of 2023 - HELD THAT - Since photocopy of the common impugned order has been filed in the other connected revision petitions, the prayer for dispensing the requirement of filing of certified copy is allowed.
Issues:
1. Revision petition challenging VAT assessment for multiple assessment years. 2. Barred by limitation under Section 72 of the TVAT Act, 2004. Issue 1: The matter pertains to the assessment year 2017-18, where the learned Commissioner of Taxes decided the revision petition regarding VAT assessments for A.Y. 2014-15, 2015-16, 2016-17, and 2017-18. The Assessing Authority had earlier imposed tax, interest, and penalty on the petitioner, which led to a revision under Section 70(2) of the TVAT Act, 2004. The Revision Petition was dismissed, except for the period 2014-15, which was remanded for fresh decision. Subsequently, a review petition under Section 74 of the TVAT Act, 2004 was filed by the petitioner and dismissed. The petitioner then approached the Court through a revision petition under Section 72 of the TVAT Act, 2004, and Article 227 of the Constitution of India. The respondent contended that the petition was time-barred as it exceeded the prescribed 60-day limit under Section 72 of the Act. Issue 2: The petitioner filed multiple revision petitions (CRP No.45 of 2023, CRP No.46 of 2023, and CRP No.47 of 2023) challenging assessments for other relevant years and the common impugned order dated 15.10.2022. These petitions were tagged along with the instant revision petition. Interlocutory applications were filed to dispense with the requirement of filing a certified copy of the impugned order, which was allowed due to the submission of a photocopy in the connected revision petitions. All the interlocutory applications were disposed of, and the matters were listed for further proceedings on 05.12.2023.
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