9911796707
TMI Blog2023 (8) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... DGE (ORAL) Heard. By way of instant revision petition filed under Section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005 (for short 'HP VAT Act'), petitioners seek to assail order dated 14.06.2017, passed in Appeal No. 10 of 2016 and order dated 28.5.2022, passed in Rectification Application No. 3/2018 by the Himachal Pradesh Tax Tribunal, Dharamshala (Camp at Shimla) (for short 'the Tribunal'). 2. The brief facts of the case are that the respondent/dealer M/s Nokia India Sales Pvt. Ltd. is registered under the H.P. VAT Act, 2005, vide Tin No.02020500871 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 Sq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT Act, 2005, petitioner No. 3, i.e., DETC confirmed differential VAT liability amounting to Rs. 52.15 lacs on the sale of cell phone chargers separately, sold alongwith cell phones in retail packs during the period 01.01.2013 to 30.11.2014. 5. The respondent/dealer thereafter challenged the above order before the Excise and Taxation Commissioner-cum-Appellate Authority who vide its order dated 16.12.2015 (Annexure P-4) dismissed the appeal 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 14.06.2017 (Annexure P-1) allowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visional jurisdiction under Section 48 of the Act only against the orders passed by Tax Tribunal either under Section 45(2) or Section 46(3) of the VAT Act. Such jurisdiction can be exercised if the person aggrieved applies to this Court within 90 days of the communication of the order and also if the involvement of any question of law arising out of erroneous decision of law or failure to decide a question of law is found 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 14.06.2017, passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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