2017 (2) TMI 660 - HC - VAT and Sales Tax

Alternative remedy of appeal available or not? - Revenue is of the view that even if the appeal is preferred by the appellants before the appropriate authority, the aspects as to what is the interpretation of the entry and whether it was a composite sale including charger needs to be examined - Held that - when the alternative forum is to be resorted to, all questions of law available to both the side should be kept open. Hence, the appellant is permitted to withdraw the appeals with a view to approach before the appellate authority - appeal disposed off.

Summary

Issues:
Appeal against order of learned Single Judge in WP 60530/2016 & 61319-341/2016.

Analysis:
The appeals were heard by Jayant Patel and P S Dinesh Kumar, JJ. The appeals were directed against the order passed by the learned Single Judge in WP 60530/2016 & 61319-341/2016, where the petitions were dismissed. The appellants' counsel declared that they would prefer an appeal before the appropriate authority as provided under the Act. However, they expressed concern that the appellate authority would be bound by the observations made by the learned Single Judge in a previous matter. The counsel highlighted that aspects such as the interpretation of the entry and whether it constituted a composite sale including a charger needed examination. The learned Single Judge's observations were seen as limiting the scope of adjudication even in an appeal. The appellants emphasized the need for an independent consideration of the matter by the appellate authority to address all legal questions.

The judges permitted the appellant to withdraw the appeals to approach the appellate authority. It was emphasized that in resorting to the alternative forum, all questions of law should remain open for consideration by both sides. The appellate authority was directed to take an independent view of the matter without being influenced by the observations of the learned Single Judge. Both parties were assured that their rights and contentions would be considered in the appeal process. Consequently, all appeals were disposed of accordingly. Additionally, due to the order passed in the appeal, interim applications were deemed disposed of and not to survive for further consideration.