9911796707
TMI Blog2023 (12) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... 29 of 2021. Initially, the petitioner challenged the order dated 21st March 2023, whereby the Tribunal directed the petitioner to deposit Rs. 23,89,978/- and Rs. 1,56,77,185/- as a condition precedent as pre-deposit to entertain the revision applications. During the pendency of these petitions, the Tribunal passed an order dated 30th June 2023 rejecting the revision applications Nos. 28 and 29 of 2021 on the ground of non-compliance of the order dated 21st March 2023 of pre-deposit. [2] The petitioner, thereafter, amended the petitions by preferring a Civil Application No. 1 of 2023, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant provisions of the GVAT Act as under: "73. Appeal. - (1) An appeal from every original order, not being an order mentioned in section 74, passed under this Act or the rules, shall lie. (a) if the order is made by a an Assistant Commissioner or Commercial Tax Officer, or any other officer subordinate thereto, to the Deputy Commissioner; (b) if the order is made by a Deputy Commissioner, to the Joint Commissioner; (c) if the order is made by a Joint Commissioner, Additional Commissioner, or Commissioner, to the Tribunal. (2) In the case of an order passed in appeal by a Deputy Commissioner or, 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, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal under this section shall, subject to the provisions of sections 75, 78 and 79, be final. 74. Non-appealable orders. - No appeal or no application for revision shall lie against,- (a) a notice issued under this Act calling upon a dealer for assessment or asking a dealer to show cause as to why he should not be prosecuted for an offence under this Act; or (b) an order of the Commissioner under sub-section (1) of section 17; (c) an order pertaining to the seizure or retention of books of account, register and other documents; or [(d) an order sanctioning prosecution under this Act;] (e) [***] 75. Revision. - (1) Subject to the provisions, of section 74 and to any rules made there under- (a) the Commissioner of his ow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be the Tribunal shall record the reasons for such rejection." [9] On conjoint reading of the above provisions of the GVAT Act, it is clear that the provisions of Section 75 of the GVAT Act would be applicable in 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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