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TMI Blog2016 (1) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment, would not be ground to enable the Commissioner to exercise revisional powers and set aside the order of appellate authority. Held that:- the course adopted by the Commissioner is wholly erroneous. - The judicial discipline required that the Commissioner did not ignore such pronouncement of the Tribunal. Merely because the Department was aggrieved by such judgment and challenged the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94-95. The petitioners, having carried the assessment in appeal, the appellate authority by order dated 18.07.2011, allowed the appeal in favour of the petitioners. It is undisputed that in case of these very petitioners, identical issues came to be judged by the VAT Tribunal and were decided in favour of the petitioners by judgment dated 29.11.2010. The Commissioner, however, on the premise that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner to exercise revisional powers and set aside the order of appellate authority. On the other hand, case of the Government is that the revisional powers can be exercised within time period. If no cognizance was taken awaiting outcome of the appeal before the High Court, time period would lapse. 2. In our opinion, the course adopted by the Commissioner is wholly erroneous. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority. At best, the Department, in order to pursue the issue further, could and in fact ought to have filed appeal against the order of the Joint Commissioner. 3. Under the circumstances, the impugned order dated 15.07.2015 is set aside. 4. Before closing, we notice that Section 73 of the Value Added Tax Act provides for time limit within which such appeals could be filed. However, Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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