9911796707
TMI Blog2011 (12) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... has mechanically dismissed the petitioner's appeal under the Rajasthan Value Added Tax Act, 2003 (hereinafter the Act of 2003 ) without addressing the merits and submissions thereon of the petitioner-college. Counsel would submit that for a remedy of appeal to be a real remedy, it was incumbent upon the Rajasthan Tax Board to have addressed the case of the petitioner on the merits and passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly failed on its interim application before the appellate authority. It is submitted that while the substantial issue is pending before the appellate authority, no question of law can be said to arise in the present revision petition. Having heard the counsel for the parties and perused the revision petition, I am of the view that the appeals to the Rajasthan Tax Board can only be filed under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration by this court is as to whether the appeal before the Tax Board albeit against the interim order can be cursorily rejected without any reasoning and without reference to the judgments of the honourable Supreme Court as also this High Court. In the facts of the case, I am of the view that the revision petition should succeed on this sole ground that the order dated December 1, 2011, passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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