9911796707
TMI Blog2024 (11) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, whereby the appeal filed by the present petitioners has been rejected for non-attendance, on account of which, the assessment order passed by the Deputy Commissioner of Sales Tax, Nagpur is confirmed (Pg.59). 3. Mr. Naik, learned counsel for the petitioners submits, that though Rule 36 (2) of the Maharashtra Value Added Tax Rules, 2005 provides for the Appellate Authority to dismiss the appeal in case the appellant does not appear before the Authority either in person or through an agent, the same has to be read in the context of what is stated in Section 26 (5) (a) of the Maharashtra Value Added Tax Act, which enjoins upon the Appellate Authority, when an appeal is presented before it against the order of assessment, to confirm, reduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that since there is a provision as contained in the Rules, which is reflected from Rule 36 (2) of the Maharashtra Value Added Tax Rules, 2005, the power therefore would be there in the Appellate Authority to dismiss the appeal for non-attendance of the appellant. He also submits, that there is further appeal provided under Section 26 (1) (c) of the Maharashtra Value Added Tax Act, 2002 which can be availed of by the petitioners on account of which the petition ought not to be entertained. 5. The plea of availability of an alternate remedy, cannot be construed as a Bar for exercising the powers under Article 226 of the Constitution of India. More so, in the instant case, when the challenge is, to the passing of the impugned order by the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in Balaji Steel Re-rolling Mills v. Commissioner of Central Excise and Customs, (2014) 16 SCC 360 in which considering similar provisions as contained in the Central Excise Act and Rule 20 of the Rules framed thereunder, which provided for dismissal of an appeal on account of the absence of the petitioner, it has been held that the substantive provisions of the Act would prevail and would be the manner in which the appeal has to be decided. 8. In that view of the matter, the impugned order is hereby quashed and set aside and the matter is remitted back to the respondent No. 2 for decision afresh in the manner as indicated above. The petitioners shall appear before the respondent No. 2 on 11/11/2024 at 10.30 am without any notice being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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