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TMI Blog2014 (4) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... to finding out whether AO was correct in confirming central sales tax demand of Rs. 6.77 lakhs and further whether the first appellate authority was justified in rejecting the appellant’s appeal – Therefore, appeals of the appellant are allowed - The order of AO dated 30.10.2012 is restored - The appellant’s appeal before the tribunal being Second Appeal No.235/2013 is restored to tribunal and shall be decided afresh – Decided in favour of assessee. - Tax Appeal No.157 of 2014, Tax Appeal No.158 of 2014, Civil Application No.150 of 2014, Tax Appeal No.157 of 2014, Civil Application No.151 of 2014, Tax Appeal No.158 of 2014 - - - Dated:- 28-3-2014 - Akil Kureshi And Sonia Gokani,JJ. For the Appellant : Mr. D. K. Trivedi, Adv. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd appeal, the tribunal passed these impugned orders. Counsel contended that the tribunal only on the ground that the previous condition for depositing Rs.26,36,081/was not fulfilled, not only dismissed the appellants appeals but also quashed the fresh assessment done by the Assessing Officer in which he had given relief to the appellant regarding the duty demand under GST. The counsel would contend that the tribunal thus set aside the assessment which was not even in challenge before it. He further submitted that the department has till date not filed any appeal against the order of the Assessing Officer to the extent the same was adverse to the Government. Notice for final disposal, returnable on 21.3.2014. Direct service is permitted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of jurisdiction under appellate powers under section 73 of the Gujarat Value Added Tax Act, 2003, ( the VAT Act for short) could not have set aside that portion of the order of the Assessing Officer which was not even in appeal before itself. 5. In terms of clause(c) of subsection(1) of section 73 of the VAT Act, appeal lies to the tribunal against the order made by a Joint Commissioner, Additional Commissioner or Commissioner. Under subsection(2) of section 73, second appeal lies before the tribunal against the order passed by the Deputy Commissioner or the Joint Commissioner. Subsection(5) of section 73 pertains to filing of cross objections in appeals before the tribunal and other appellate authorities which if filed would be disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lakhs and further whether the first appellate authority was justified in rejecting the appellant s appeal. 7. In that view of the matter, the appeals of the appellant are allowed. The order of the Assessing Officer dated 30.10.2012 is restored. The appellant s appeal before the tribunal being Second Appeal No.235/2013 is restored to file of the tribunal and shall be decided afresh on merits in accordance with law on the issues arising out of such appeal. 8. Before closing, we may touch on two remaining aspects of these appeals. Firstly, though it is true that the Assessing Officer ought to have been more vigilant in not proceeding with the assessments, without verifying that the appellant had deposited such sum of Rs.26,36,081/, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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