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TMI Blog2015 (6) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... g this issue ourselves but for the fact that it was suggested that there may be certain other aspects regarding the constitution of these bodies that may also require consideration. - matter remanded back - Decided in favour of assessee. - VATAP No. 142 of 2014 - - - Dated:- 19-5-2015 - S J Vazifdar, ACJ And G S Sandhawalia, JJ. For the Appellant : Mr Avneesh Jhingan, Adv For the Respondent : Ms Mamta Singla Talwar, AAG, Haryana JUDGMENT S. J. Vazifdar, Acting Chief Justice (Oral): 1. This is an appeal against the order of the Haryana Value Added Tax Appellate Tribunal, Haryana (for short, the 'Tribunal') dated 31.10.2013 (Annexure A-6), dismissing the appeal filed against the order of the revisional authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the case may be: Provided further that no order shall be revised after the expiry of a period of three years from the date of the supply of the copy of such order to the assessee except where the order is revised as a result of retrospective change in law or on the basis of a decision of the Tribunal in a similar case or on the basis of law declared by the High Court or the Supreme Court. (2) The State Government may, by notification in the Official Gazette, confer on any officer not below the rank of Deputy Excise and Taxation Commissioner, the power of the Commissioner under subsection (1) to be exercised subject to such exceptions, conditions and restrictions as may be specified in the notification and where an officer on whom su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, altogether. It was necessary for the Tribunal, however, to first decide the issue as to whether this case is similar to the other case for it is only in the event of that finding being in the affirmative that the revisional jurisdiction could have been invoked under the second proviso to Section 34. This issue, admittedly, has not been raised much less dealt with in the impugned order. We would have considered deciding this issue ourselves but for the fact that it was suggested that there may be certain other aspects regarding the constitution of these bodies that may also require consideration. 6. We would, therefore, leave it, in the first instance, for the authorities under the Act, to decide the issue. 7. The appeal is disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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