9911796707
TMI Blog2023 (7) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... of erroneous decision of law or failure to decide a question of law is found to exist. The impugned order passed by the Tax Tribunal in Rectification Application filed by the petitioners under Section 47 of the VAT Act is not open to challenge by the petitioners before this Court under Section 48 of the VAT Act. Petitioners can also not be allowed to assail the order dated 19.06.2017, passed by the Tax Tribunal being clearly beyond the period of limitation, as prescribed under Section 48 of the Act. The order passed by the learned Tribunal on 19.6.2017 is neither erroneous nor does it amount to non decision of question of law. Since, no question of law has arisen for consideration before this Court, the petition fails and is dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd., Parwanoo is registered under the H.P. VAT Act, 2005 vide Tin No. 02020500640 with the Excise and Taxation Department, and is engaged in the sale of mobile/cell Phones, electronic and electrical goods. The Deputy Excise and Taxation Commissioner, Flying Squad South Zone, Parwanoo-cum-Assessing Authority passed composite order dated 03.03.2015, for the period 2012-13, 2013-14 2014-15 (Annexure P-3) whereby demand of Rs. 81,16,112- was created against the respondent on account of differential amount of Tax under the H.P. VAT Act., 2005. 3. Petitioner No.3, i.e., the Deputy Excise and Taxation Commissioner-cum-Assessing Authority, FS Parwanoo vide his order dated 03.03.2015, placing reliance on the judgment passed by the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and upheld the order of petitioner No. 3, i.e., DETC Flying Squad Parwanoo. 6. The respondent/dealer thereafter filed the second appeal before the H.P. Tax Tribunal against the order of Excise and Taxation Commissioner and the learned Tribunal vide order dated 19.06.2017(Annexure P-1) allowed the appeal and quashed and set aside the order of DETC, FS, Parwanoo dated 03.03.2015 and order of first Appellate Authority dated 11.12.2015. 7. The petitioners thereafter preferred the Rectification Application under Section 47(1) of the HP VAT Act, 2005 before the HP Tax Tribunal for rectification of order dated 19.06.2017 passed in appeal No. 12 to 14 of 2016 by the HP Tax Tribunal. However, the HP Tax Tribunal vide order dated 28.05.2022 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to exist. 11. The impugned order passed by the Tax Tribunal in Rectification Application filed by the petitioners under Section 47 of the VAT Act is not open to challenge by the petitioners before this Court under Section 48 of the VAT Act. Petitioners can also not be allowed to assail the order dated 19.06.2017, passed by the Tax Tribunal being clearly beyond the period of limitation, as prescribed under Section 48 of the Act. 12. In the given facts and circumstances, the order passed by the learned Tribunal on 19.6.2017 is neither erroneous nor does it amount to non decision of question of law. Since, no question of law has arisen for consideration before this Court, the petition fails and is dismissed accordingly. 13. Pending mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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