9911796707
TMI Blog2022 (6) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... edings dated September 18, 2021 in CCT's Ref. No. LIII(2)/167/2020 issued by the respondent No. 1/Additional Commissioner of State Tax (Gr-I), Hyderabad. 3. Section 32 of the Telangana Value Added Tax Act, 2005 (for short, "the Act") reads as under : "32. Revision by Commissioner and other prescribed authorities.- (1) The Commissioner may suo motu call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to him under the provisions of the Act, including sub-section (2) and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such enquiry, or cause such enquiry to be made and subject to the provisions of the Act, may initiate proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court or other competent authority under the Act for any reason, the period between the date of such order and the date on which it has been so set aside shall be excluded in computing the period of four years specified in sub-section (3), for the purpose of making a fresh revision, if any, under this section. (7) Where any proceeding under this section has been deferred on account of any stay order granted by the Appellate Tribunal or the High Court or the Supreme Court in any case, or by reason of the fact that an appeal or other proceeding is pending before the High Court or the Supreme Court involving a question of law having a direct bearing on the order or proceeding in question, the period during which the stay order was in force o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sixty days specified in sub-section (1), if it is satisfied that the dealer had sufficient cause for not preferring the appeal within that period : Provided that no appeal against the order passed under section 31 shall be admitted under sub-section (1) or sub-section (2) of this section unless it is accompanied by satisfactory proof of the payment of fifty per cent. of the tax, penalty, interest or any other amount as ordered by the appellate authority under section 31 ; Provided further that no appeal against the order passed under sub-section (2) of section 32 shall be admitted under sub-section (1) or sub-section (2) unless it is accompanied by satisfactory proof of the payment of the tax, penalty, interest or any other amount admit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of 12 per cent. per annum if the refund is not made within 90 days from the date or receipt of the order passed under section 31 or section 33. (3) The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by such fee which shall not be less than rupees one hundred only but shall not exceed rupees two thousand only as may be prescribed. (4) The Appellate Tribunal may, after giving both parties to the appeal a reasonable opportunity of being heard ,- (a) confirm, reduce, enhance or annul the assessment or the penalty or both ; or (b) set aside the assessment or the penalty or both, and direct the authority prescribed to pass a fresh order after such further inquiry as may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed or proceeding recorded by a Deputy Commissioner under section 21 or 32 has preferred an appeal to the Appellate Tribunal, the Additional Commissioner, or the Joint Commissioner may, on an application filed by the dealer, subject to such terms and conditions, as he may think fit, order stay of collection of the tax under dispute pending disposal of the appeal by the Appellate Tribunal ; (b) The payment of tax and penalty, if any, due in accordance with the order of the first appellate authority or of the Deputy Commissioner under section 21 or in revision under section 32, in respect of which an appeal has been preferred under sub-section (1), shall not be stayed pending disposal of the appeal. (7) Except as provided in the rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
