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TMI Blog2021 (10) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... DEPUTY COMMISSIONER (CT) -IV, LARGE TAXPAYERS UNIT [ 2021 (9) TMI 1181 - MADRAS HIGH COURT] . The legal issue which was decided in the said appeal was whether, the First Appellate Authority has power to change the character of the transaction and while deciding the appeal in terms of Section 52 of the TNVAT Act, he has power to confirm, reduce, enhance or annul the assessment or the penalty or both; set aside the assessment and direct the Assessing Officer to make a fresh assessment or pass such other orders as he may think fit; or in the case of any other order, confirm, cancel, or vary such order. Taking note of the said provisions, it was held that the Appellate Authority cannot travel beyond the subject matter of assessment. Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant's case for the Assessment Year 2008-09, the Appellate Authority passed identical orders in A.P.No.39 of 2012, which was challenged in W.P.No.18071 of 2013 , which was dismissed by order dated 29.03.2021 and as against which, the appellant filed W.A.No.2139 of 2021 , which was allowed on 01.09.2021 and the said judgment would squarely apply to the case on hand. 4.We have heard Mr.M.Venkateswaran, learned Government Counsel, appearing for the respondents. 5.On going through the order impugned in the writ petition as well as the judgment in W.A.No.2139 of 2021 , we have no hesitation to hold that the issue involved in this appeal is squarely covered by the judgment in W.A.No.2139 of 2021 . The legal issue which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer to make a fresh assessment after such further inquiry as may be directed; or pass such other orders as he may think fit; or in the case of any other order, confirm, cancel or vary such order. The appellant contended that in terms of Section 52(3) of the TNVAT Act, the powers exercisable by the Appellate Authority qua the Assessment Order cannot travel beyond the same. The learned Single Bench did not agree with the appellant by pointing out that in terms of Clause (b) of Section 52(3), the Appellate Authority in case of any other order, confirm, cancel or vary such order. In our considered view, Clause (b) cannot read in isolation, but it is relatable to Clause (a) in Section 52(3). The Appellate Authority, while considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late Authority has ignored the settled legal principle and issued directions to the Assessing Officer to treat the transaction as a local sale, for which, he had no jurisdiction to do so. Thus, we are of the view that the correct interpretation to be given to clause (b) of Section 52(3) is to mean that the power is exercisable in the case of any other order which can be confirmed, canceled or varied, provided it does not change the character of the transaction nor the subject matter which was the issue before the Assessing Officer. Thus, the order passed by the first respondent / Appellate Authority dated 17.05.2013 in the writ petition is without jurisdiction. 5. In the result, the Writ Appeal is allowed and the order passed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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