SANTOSHI TEL UTPADAK KENDRA vs DEPUTY COMMISSIONER OF SALES TAX

The Supreme Court held that the Commissioner of Sales Tax cannot exercise revisional powers under Section 57 of the Bombay Sales Tax Act, 1959 when an appeal against the Assistant Commissioner's order is pending before the Tribunal. The Court emphasized that the subordinate status of the Commissioner prevents him from intervening in matters already under the Tribunal's jurisdiction. The Court allowed the appeal, reinforcing the hierarchy of appeals as outlined in Section 55 of the Act, which provides for a second appeal against the Assistant Commissioner's orders.