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2022 (6) TMI 1174 - HC - VAT and Sales TaxValidity of revision proceedings - power of Commissioner and other prescribed authorities to suo motu revise an earlier order - HELD THAT:- The statutory provision of law u/s 33 of the Telangana Value Added Tax Act, 2005, makes it very clear that there is a remedy of appeal against an order passed under section 32 of the Act. In the considered opinion of this court, as the petitioner was heard by the revisional authority while passing the impugned order, and the revisional authority was jurisdictionally competent to pass such an order, the petitioner has to prefer an appeal, keeping in view the statutory remedy of appeal available under the Act. All the grounds raised by the petitioner will certainly be looked into by the appellate authority and the petitioner shall be free to place reliance upon the judgments of the honourable Supreme Court as well as other judgments and to raise all possible grounds before the appellate authority. This court does not find any reason to interfere with the impugned orders, in the light of the fact that there is a statutory remedy of appeal available to the petitioner - Petition dismissed.
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