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TMI Blog2024 (10) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... GUJARAT HIGH COURT] . This Court, after having considered the provisions of Sections 73, 74 and 75 of the Gujarat Value Added Tax Act, 2003, held ' 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.' The impugned order dated 25th August 2023 passed by the VAT Tribunal is hereby quashed and set aside. Consequential order dated 29th September 2023 passed by the VAT Tribunal for non-compliance of order dated 25th August 2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 7,31,790/- inclusive of interest as well as penalty. [2.3] The aforesaid audit assessment order 2nd December 2020 was taken into revision by the respondent No. 2 under Section 75 of the VAT Act who issued relevant Notice in Form 503. The petitioner objected to the said revisional proceedings and submitted the necessary documents. However, the respondent No. 2 passed the revision order dated 2nd January 2023 revising the assessment order dated 2nd December 2020 passed by the Assessing Officer and thereby, raised additional dues of Rs. 2,41,48,734/- inclusive of interest. [2.4] Being aggrieved and dissatisfied with the aforesaid, the petitioner has approached the VAT Tribunal by way of revision under Section 75 (1) (b) of the VAT Act. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 subsection (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. [10] On bare perusal of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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