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SANJAY K. AGRAWAL, AMITENDRA KISHORE PRASAD
Dozco India Pvt. Ltd. – Appellant
Versus
Commissioner of Commercial Tax, Behind Raj Bhavan, Civil Lines, Raipur – Respondent
ORDER :
Sanjay K. Agrawal, J.
1. In an appeal preferred under Section 55(2)(b) of the Chhattisgarh Value Added Sales Tax Act, 2005 (for short, ‘the Act of 2005’), the short question involved is to the scope and ambit of the jurisdiction of this Court under Section 55(2)(b) of the Act of 2005 to require the Board / Tribunal to make a reference on refusal of the Chhattisgarh Commercial Tax Tribunal, Raipur (for short, ‘the Tribunal’) to make a reference under Section 55(1) of the Act of 2005 finding no question of law arises out of the order of the Tribunal, in the instant case, dated 28-10-2022?
2. In order to consider the plea raised at the Bar, it would be appropriate to notice the relevant facts which would be absolutely necessary to decide the question.
3. The petitioner herein is registered under the provisions of the Act of 2005 and held TIN No.22824205936 and engaged in the business of purchase and sale of Heavy Earth Moving Machines (HEMM). This dispute relates to the financial year commencing from 1-4-2015 to 31-3-2016 and the petitioner was subjected to ex parte order dated 26-2-2020 based on best judgment by the assessing authority in terms of Section 21(5) of the Act of 2005
The High Court's jurisdiction in reference matters under the Chhattisgarh Value Added Sales Tax Act is advisory and limited to questions of law arising from the Tribunal's order.
Arbitration Award - Court Fee - Execution of Award - In cases a Judicial Officer, who passed the order may not be satisfied with the verdict by the High Court but in our judicial system the order of ....
High Court may decline to answer tax reference questions if party at whose instance referred is disinterested and no effective hearing occurs, keeping issues open, without permitting withdrawal.
The proviso to Section 2(1) of the Chhattisgarh High Court Act bars appeals against interlocutory orders unless they determine rights significantly or have finality.
Judicial orders of civil courts are not subject to writ jurisdiction under Article 226, but revenue courts' orders can be challenged under Article 227.
The main legal point established in the judgment is the vested right of appeal and the requirement for express provisions for the transfer of proceedings to a new forum, as per the Gujarat Civil Cour....
general principle is that a law which brings about a change in the forum does not affect pending actions unless intention to the contrary is clearly shown. One of the modes by which such an intention....
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