The Hon’ble Customs Excise & Service Tax Appellate Tribunal(CESTAT), in its recent order has held that the Deputy Appellate Commissioner doesn’t have the power to hear Appeals against the Assessment Orders passed under the Central Sales Tax Act, 1956. The Hon’ble Tribunal has held that as per Section-18A of the Central Sales Tax Act, 1956 which was inserted by Finance Act No. 14 of 2010 with effect from 08.05.2010 provides that any person aggrieved by an order made by the Assessing Authority under sub-section (2) of section 6A of the Central Sales Tax Act, may prefer an appeal to the highest Appellate Authority of the State against such an order. The Hon’ble Tribunal has held that the Highest appellate authority of the State is the Tamil Nadu Sales Tax Appellate Tribunal appointed under section 30 of the Tamil Nadu General Sales Tax Act, 1959 and Section 88 of the Tamil Nadu Value Added Tax Act, 2006 and in light of the same allowed the appeal preferred by the State of Tamil Nadu and consequently set aside the orders passed by the Tamil Nadu Sales Tax Appellate Tribunal and the Appellate Deputy Commissioner.The successful Appellant, the State of Tamil Nadu was represented through Subramanian and Kumar Attorneys LLP in this matter.
The full judgement can be accessed here:-