2018 (9) TMI 1190 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 435 (Ker.) – Maintainability of appeal – the asssessing authority of the petitioners has suo motu amended the certificate of registration of the petitioners under the Act and revoked the authorization granted to effect interstate purchase of fuel – Section 7(4) of the Central Sales Tax Act.
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Whether an appeal lies under the VAT Act against an order issued under Section 16(10)?
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Held that:- It is seen that Section 55(1) of the VAT Act dealing with the right of appeal against orders issued under the said statute has been amended in terms of the provisions contained in the Finance Act, 2017 – the petitioners are entitled to prefer appeals challenging the orders issued und
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effect from 01.07.2017. Ext.P7 in W.P.(C.) No.10221 of 2018 is the order issued to the petitioner therein in this connection. A similar order has been issued to the petitioner in W.P.(C.) No.10222 of 2018 also. The petitioners challenged the said orders in appeal before the second respondent. The said appeals stand dismissed on the ground that the appeals are not maintainable. The petitioners are aggrieved by the said orders and hence these writ petitions. 2. Heard the learned counsel for the petitioners as also the learned Government Pleader. 3. As noted above, orders impugned in the appeals preferred by the petitioners are orders issued under Section 7(4) of the Act. In the light of the provision contained in Section 9(2) of the Act, the
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y order issued or proceedings recorded other than those under sub-section (3), subsection (8) or sub-section (9) of section 16 and sub-section (8) of section 19 passed by an authority empowered to do so under this Act not being an authority above the rank of an Assistant Commissioner may, within a period of thirty days from the date on which the order was served on him, appeal against such order, (i) to the Deputy Commissioner (Appeals), if the order was passed by the authority of the rank of an Assistant Commissioner; and (ii) to the Assistant Commissioner (Appeals), if the order was passed by an authority of the rank of a Commercial Tax Officer. In the light of the aforesaid amended provision, the petitioners are entitled to prefer appeal
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