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TMI Blog2022 (10) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT Act - HELD THAT:- There are no material on record to conclude that the submission made in this behalf by Mr Sarin is correct. According to us, the appellant should have, in these circumstances, immediately moved the Tribunal by way of a review application. The appeal is, accordingly, dismissed as withdrawn with liberty as prayed for. - VAT APPEAL 34/2022 - - - Dated:- 13-10-2022 - HO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. This appeal is directed against order dated 02.06.2022 passed by the Delhi Value Added Tax Appellate Tribunal [in short, Tribunal ]. 5.1 The operative directions are contained in paragraph 25 of the said order, which reads as follows: 25. As a result, all these appeals are disposed of and the impugned assessments and the impugned orders as regards levy of tax, interest and penalty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the orders concerning levy of tax, interest and penalty were set aside, what the appellant is aggrieved by is the direction issued in the very same paragraph which empowers the Assessing Authority to ascertain as to whether any loss has been incurred by the exchequer by way of tax advantage on account of non-refund input tax credit, due to sale of the product at prices lower than the actual p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment and thereafter, remit the matter to the Assessing Authority for further assessment. 9. We have no material on record to conclude that the submission made in this behalf by Mr Sarin is correct. According to us, the appellant should have, in these circumstances, immediately moved the Tribunal by way of a review application. 10. It is conceded by Mr Sarin that the Tribunal has po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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