2020 (8) TMI 160

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..... inspection was set aside in a statutory revision by the 3rd respondent and remanded for fresh consideration - HELD THAT:- The 3rd respondent Commissioner would, on an appeal being filed, immediately constitute another Deputy Commissioner as the appellate authority for consideration of this particular appeal, if the very same person who passed the impugned order is now the Appellate Commissioner - .....

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..... ginal penalty order issued on the basis of an inspection was set aside in a statutory revision by the 3rd respondent and remanded for fresh consideration. The assessee would necessarily have to avail of the statutory remedies. 2. However, the learned Counsel points out that the appellant has been directed to file an appeal before the Appellate Tribunal within a period of seven days. In fact, th .....

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..... ppellant that 20% of the tax has already been remitted and in view of the provisions under the KVAT Act, there can be no recovery made. The appellant would be entitled to raise that contention before the First Appellate Authority or the recovery Officer if any such recovery is attempted. We make it clear that no recovery shall be made for a period of one month, the period we have granted for th .....

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