TMI Blog2021 (5) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... case, a revision is provided under Section 54 of the TNVAT Act - Admittedly, the petitioner approached this Court without exhausting the revisional remedy contemplated under the Act. The Principles of Law expects that an aggrieved person has to exhaust the statutory remedies available and the writ petition is to be filed only after exhausting the remedies contemplated. Moreover, there are certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder issued by the respondent-Assistant Commissioner in proceedings dated 01.10.2018, rejecting the claim of the writ petitioner for refund is under challenge in the present writ petition. 2. The petitioner states that the representation was submitted to the Authority, pointing out the clerical error with reference to the returns filed for the month of January 2015, a sum of ₹ 60 lakhs wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to the documents and evidences to be produced by the respective parties before the Competent Authority. 5. In the present case, a revision is provided under Section 54 of the TNVAT Act. 6. Admittedly, the petitioner approached this Court without exhausting the revisional remedy contemplated under the Act. The Principles of Law expects that an aggrieved person has to exhaust the statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be done based on the documents and evidences. 9. In this view of the matter, the petitioner is at liberty to approach the Revisional Authority under Section 54 of the Act, for the purpose of redressing the grievances. In the event of filing any such revision petition, the Appellate Authority has to consider the same on merits and in accordance with law by affording an opportunity to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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