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2017 (1) TMI 1523 - HC - VAT and Sales TaxRevision of assessment - petitioner contends that even prior to the issuance of notice, the petitioner had requested for revision of returns as per Ext.P5 dated 23.03.2016. It is to be noticed that the request made for revision was after the inspection and the recoveries made thereat - Held that: - From the words employed it is clear that the Assessing Officer has not been ever apprised of the communication by e-mail. If at all, the same was received and remaining in the mail box, the Assessing Officer would not have opened it and in such circumstance, merely on the contention that an application for revision was sent by e-mail, there cannot be any revision allowed to the petitioner. The application for revision, as is seen from Ext.P4, obviously, was sent after the inspection, anticipating the notice under Section 25(1) of the Kerala Value Added Tax Act, 2003. This Court is unable to countenance the contention taken by the petitioner on the basis of Ext.P12. The orders passed at Ext.P11 being appealable, this Court declines jurisdiction under Article 226 of the Constitution of India, since no other illegality, warranting interference invoking the extraordinary power has been pointed out - petition dismissed.
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