9911796707
TMI Blog2015 (6) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh. We do not see any prejudice to the Commissioner and rather the Department of Sales Tax. We are surprised that the Commissioner has approached this court. Commissioner does not impugn the initial order of remand and partial success of the respondent in the appeal. It is the dealer-respondent who approached the Tribunal and by filing rectification applications. In such circumstances, the Commissioner could not have instituted the present writ petition. Moreso, when there is presently no loss of revenue nor is any serious prejudice caused to the Revenue. The Commissioner/Revenue will have full and complete opportunity to satisfy the Tribunal when it hears the appeal afresh that the order passed by the Joint Commissioner on April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer, it appears, accepted this position but on account of certain objections by the internal audit, the Joint Commissioner of Sales Tax, Pune Zone, Pune on April 21, 2011, set aside this order and view taken by the assessing officer. Against the order of the Joint Commissioner, Sales Tax, Pune Zone, Pune, dated April 21, 2011, Appeal No. 202 of 2011 was filed before the Tribunal by the dealer. The Tribunal, after hearing both sides, allowed the appeal partly on September 12, 2012. It quashed the revisional order of the Joint Commissioner and remanded the case back to the Joint Commissioner with liberty to the dealer to produce proof of export sales against form H and expected the Joint Commissioner to verify and scrutinise it. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t see any prejudice to the Commissioner and rather the Department of Sales Tax. We are surprised that the Commissioner has approached this court. The Commissioner does not impugn the initial order of remand and partial success of the respondent in the appeal. It is the dealer-respondent who approached the Tribunal and by filing rectification applications. In such circumstances, the Commissioner could not have instituted the present writ petition. Moreso, when there is presently no loss of revenue nor is any serious prejudice caused to the Revenue. The Commissioner/Revenue will have full and complete opportunity to satisfy the Tribunal when it hears the appeal afresh that the order passed by the Joint Commissioner on April 21, 2011 is i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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