SUNEET KUMAR,J. - (1.) Heard learned counsel for the parties.
(2.) The revisions are being decided at the admission stage on consent of the parties.
(3.) The aforementioned revisions arise from the common order dated 26.5.2017, passed by the Commercial Tax Tribunal, Gorakhpur Bench, Gorakhpur, whereby, bunch of second appeals being Second Appeal Nos. 94 of 2017, 89 of 2017, 90 of 2017, 91 of 2017 and 92 of 2017, under Section 54(1) (1)(a) of U.P. Value Added Tax Act, 2008, (in short 'VAT Act') have been allowed confirming levy of maximum penalty upon the revisionist-assessee for the assessment year 2015- 16.;