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2021 (7) TMI 517 - HC - VAT and Sales TaxMaintainability of review petition - Authority to undertake a review contemplated under Section 67(5) of Andhra Pradesh Value Added Tax, 2005 - review can be undertaken only by the Authority for Clarification and Advance Ruling (ACAR) by exercising suo motu power or whether a dealer who invited clarification and advance ruling from ACAR can also seek for review being not satisfied with its order? HELD THAT:- Section 67 makes it clear that the review petition is maintainable at the instance of the dealer who is affected by the ruling of ACAR. Then coming to the argument of the learned Government Pleader that since the petitioner has already filed the appeal and the same is pending and therefore, the review petition is not maintainable is concerned, we do not find force in the said argument in view of the peculiar facts and circumstances. It is true that the petitioner filed the appeal before the VAT Tribunal - However, since the regular Chairman of the Tribunal is not functioning and as the Principle District & Sessions Judge, Visakhapatnam is holding the functions of the Tribunal as a Full Additional Charge only half-a-day for a week and in the meanwhile the notice of assessment of VAT dated 12.11.2020 was issued by 1st respondent, the petitioner has no other go except filing a review petition before ACAR. Upon review petition being numbered by virtue of this order, the petitioner shall withdraw the appeal pending before the VAT Tribunal and then only proceed with the review petition - the 2nd respondent is directed to consider the review petition dated 14.12.2020 filed by the petitioner and afford personal hearing to the petitioner and pass appropriate orders - Petition allowed.
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