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2016 (12) TMI 467 - HC - VAT and Sales TaxRefund claim - pre-audit - revisional jurisdiction - Article 226 of the Constitution - Held that: - it cannot be said that respondent has issued show cause notice to take order dated 07.07.2016 under suo motu revision has no jurisdiction at all and / or considering the provision of statute, it cannot be said that there is total lack of jurisdiction and the petitioners have yet to reply to the show cause notice and ample opportunity shall be available to the petitioners to represent their case and / or making submission before the revisional authority, we are of the opinion that present petition which is at the stage of show cause notice may not entertained and the petitioners may be relegated to reply to the show cause notice and participate in the revisional proceedings. It will always be open for the petitioners to make submission before the Revisional Authority and in reply to the show cause notice that there is no factual foundation to take order dated 07.07.2016 under suo motu revision and / or grounds stated in the show cause notice are not tenable and the revisional authority bound to consider the same in accordance with law and on merits. Therefore, we are of the opinion that no exceptional case is made out to interefere with the present petition under Article 226 of the Constitution of India against the show cause notice - present petition not entertainable - The petitioners are relegated to file reply to the show cause notice and participate in the revisional proceedings. In the facts and circumstances of the case, the Revisional Authority is directed to decide and dispose of revision (suo motu revision) against the orde dated 07.07.2016 within the perod of two months from the date of filing of the reply to the show cause notice by the petitioners, however after observing principles of natural justice and giving fullest opportunity to the petitioners - petition dismissed.
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