SURYA SERVICE STATION, Vs. APPELLATE ASSISTANT COMMISSIONER

JUDGEMENT

(1.) These Tax Case Revisions have been filed under Sec. 24 of the Puducherry Value Added Tax Act, 2007 (hereinafter referred to as "the PVAT Act").

(2.) There are two sets of revisions; one set of revisions filed by the petitioners/dealers, which have been numbered as Tax Case (Revision) Nos.29 to 31, 66 to 69 and 99 to 103 of 2018; the other set of tax case of revisions are Tax Case (Revision) Nos.114 to 116 and 155 to 166 of 2018, which have been filed by the State challenging that portion of the orders passed by the Appellate Tribunal under the PVAT Act by which, the Tribunal granted partial relief to the assessee in reducing the penalty imposed.

(3.) In the tax case revisions filed by the dealers, the challenge is to the manner in which the assessment proceedings were done by the Assessing Officer; how the first appellate authority failed to perform the statutory duties enshrined upon him; and how the Tribunal failed to interfere with the orders passed by the lower authorities and virtually obliterated the powers conferred on it under the provisions of the PVAT Act. The substantial challenge in the tax case revisions filed by the State is on the reduction of the penalty imposed.