M/S. Hinduja Leyland Finance LTD. vs. State Of Odisha

This matter is taken up through hybrid mode.

Heard learned counsel for the parties.

The petitioner has filed this petition seeking revision of Annexure-3, the order dated 11.07.2019 passed by the Sales Tax Tribunal, Cuttack in S.A. No. 207 (V) of 2017-18, which was filed against the order dated 12.11.2015 passed by the 1st Appellate Authority in Appeal Case No. AA (VAT)-72/2014-15. 4. As it appears, the petitioner filed an appeal before the 1st Appellate Authority and having lost there filed Second Appeal before the Tribunal. But in both the forums, the petitioner did not participate in the hearing and, as such, in the orders passed by the 1st Appellate Authority as well as the Tribunal in Second Appeal it has been indicated that for the appellant “None”. Thus, this revision has been filed by the petitioner, who had neither participated before the 1st Appellate Authority nor before the Second Appellate Authority. The petitioner herein, who was appellant before both the forums below, having not participated in the process of hearing before the 1st Appellate Authority and Second Appellate Authority, cannot seek for revision of the orders passed by the said authorities. As such, at the instance of the petitioner this revision cannot be taken into consideration.

At this point of time, Mr. S.R. Dash, learned counsel for the petitioner states that the petitioner does not want to press this revision petition and may be permitted to withdraw the same.

In view of the above submission, the STREV stands disposed of as withdrawn.