2012 (12) TMI 1058

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..... O R D E R The petitioner had approached this Court complaining to be aggrieved by the revisional notice dated 8.4.2010 issued by the Commissioner VAT. Apparently, the question of revisional power of the Commissioner was a subject matter of the Full Bench decision of this Court reported as Dharam Pal Satya Pal Ltd. and Anr. Vs. Commissioner, Value Added Tax. The Court held that the Commis .....

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..... the amendment application to examine the merits of the revisional authorities especially in view of the fact that the statutory remedy exists. At the same time, in view of the fact that the petitioner withdrew the appeals, interest of justice would lie on petitioner to approach the Tribunal either with a fresh appeal or with application for revival of the withdrawn appeals within a month. Since t .....

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