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Judgment
Ritu Bahri, CJ
1) No substantial question of law is involved in the aforementioned commercial tax revisions.
2) As per the facts given by counsel for the revisionist(s) the ex parte assessment order was passed on 31.03.2021, and against the order of remand dated 09.03.2020, the Department had gone in appeal before the Commercial Tax Tribunal, Haldwani, and that appeal was delayed by 291 days’. However, at the final stage of argument, counsel for the State has not pressed aforementioned revisions keeping in view the fact that an assessment order has already been passed on 31.03.2021, and the Tribunal had disposed of the appeal keeping in view the above fact. In the present case, the only remedy was to file an appeal against the ex parte assessment order dated 31.03.2021, which was received by them on 08.04.2021. The revisionists had a remedy of filing an appeal and the order of the Tribunal is not to be examined as no substantial question of law is involved.
3) All the commercial tax revisions are, accordingly, dismissed.