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TMI Blog2023 (12) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... n case of an application made to the Tribunal against an order of the Commissioner, not being an order passed under sub-section (2) of Section 73 of the GVAT Act in second appeal under Clause (a) of sub-section (1) of Section 75 of the GVAT Act. Therefore, it is clear that any application made to the Tribunal under Section 75(1)(b) of the GVAT Act would be an application challenging the order against which no appeal is filed under Section 73 of the GVAT Act, which is not an appealable under Section 74 of the GVAT Act as well as no application before the Tribunal could be filed against any order passed by the Commissioner under Section 75(1)(a) of the GVAT Act. On bare perusal of Section 75 of the GVAT Act, it does not provide for passing an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was allowed by this Court vide order dated 8th March 2023. [3] As the issue arose in these petitions is with regard to as to whether the Tribunal was justified in directing the petitioner to predeposit the outstanding tax amount in the revisional proceedings filed under Section 75 of the Gujarat Value Added Tax Act, 2003 (for short, the GVAT Act ). The facts giving rise to such revisions are not discussed in detail. [4] Learned advocate Mr. Uchit Sheth for the petitioner submitted that the petitioner filed Revision Applications challenging the orders of the Joint Commissioner of State Tax, Appeal-1 Ahmedabad dated 19th March 2021 under Section 75 of the GVAT Act read with Section 9(2) of the CST Act for the assessment period 2011-12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, by a Joint Commissioner, a second appeal shall lie to the Tribunal. (3) Subject to the provisions of section 84, no appeal shall be entertained unless it is filed within sixty days from the date of communication of the order appealed against. (4) No appeal against an order of assessment shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by satisfactory proof of payment of the tax in respect of which an appeal has been preferred : [Provided that an appellate authority may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order- (a) without payment of tax with, penalty (if any) or, as the case may be, of the penalty, or (b) on proof of payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions, of section 74 and to any rules made there under- (a) the Commissioner of his own motion within three years or on an application made to him within one year from the date of any order passed by any officer appointed under section 16 to assist him, may call for and examine the record of any such order and pass such order thereon as he thinks just and proper [within five years from the date of the said order of the officer appointed under section 16 to assist him.] (b) the Tribunal, on application made to it against an order of the Commissioner (not being an order passed under sub-section (2) of section 73 in second appeal or under clause (a) in revision on an application) within four months from the date of the communication of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, which is not an appealable under Section 74 of the GVAT Act as well as no application before the Tribunal could be filed against any order passed by the Commissioner under Section 75(1)(a) of the GVAT Act. [10] On bare perusal of Section 75 of the GVAT Act, it does not provide for passing any order of pre-deposit as it is provided under Section 73(4) of the GVAT Act. Therefore, the impugned order of the Tribunal dated 21st March 2023 is beyond the scope of Section 75 of the GVAT Act insisting for pre-deposit to entertain the revision applications filed by the petitioner. [11] Both these petitions, therefore, deserve to be allowed and are accordingly allowed. Accordingly, the impugned order dated 21st March 2023 passed by the Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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