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2019 (10) TMI 424 - HC - VAT and Sales TaxRevision petition - Release of detained goods - revision petition returned contending that there is a delay in filing the same and that the writ petition filed by the petitioner - HELD THAT:- The second respondent is not justified in returning the revision on the reason that it is time barred, especially when this Court has specifically directed the Revisional Authority to consider the contentions raised by the petitioner and pass a speaking order in the revision petition. It is also factually incorrect to say that the above writ petition filed before this Court in M/S. EIS TECHINFRA SOLUTIONS (INDIA) PVT. LTD. VERSUS THE DEPUTY COMMERCIAL TAX OFFICER, CHENNAI [2017 (7) TMI 1332 - MADRAS HIGH COURT], is pending as on date of passing of the proceedings dated 11.07.2018. Therefore, the second respondent is not justified in returning the revision petition. The petitioner shall represent the revision petition with a copy of the order passed by this Court in M/S. EIS TECHINFRA SOLUTIONS (INDIA) PVT. LTD. VERSUS THE DEPUTY COMMERCIAL TAX OFFICER, CHENNAI within a period of two weeks from the date of receipt of a copy of this order. On receipt of such revision, the second respondent shall pass orders on the same on merits and in accordance with law - Petition allowed by way of remand.
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