Affected dealer entitled to seek review of advance ruling; pending appeal was not an absolute bar in the stated facts.

An affected dealer falls within the expression "affected parties" under Section 67(5) of the Andhra Pradesh Value Added Tax Act, 2005, so review, amendment or revocation of an advance ruling is not confined to a purely suo motu exercise by the authority. The provision permits such action for good and sufficient cause after hearing the affected parties, and the binding effect of a ruling supports that interpretation. Pendency of an appeal before the Tribunal was not treated as an absolute bar on the facts, particularly where disposal had been delayed. The review petition was held maintainable and the authority was directed to consider it on merits expeditiously.

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Issues: Whether a review under Section 67(5) of the Andhra Pradesh Value Added Tax Act, 2005 could be sought by an affected dealer, and whether the pendency of an appeal before the Tribunal barred such review.

Analysis: Section 67(5) empowers the authority to review, amend or revoke its rulings at any time for good and sufficient cause after hearing the affected parties. The language does not confine the power to a purely suo motu exercise. On a literal reading, any dealer affected by the ruling falls within the expression "affected parties" and may seek review, amendment or revocation. The binding effect of a ruling under Section 67(4) on the applicant and other officers supports that interpretation. The pendency of the appeal was not treated as an absolute bar in the peculiar facts, particularly since effective disposal before the Tribunal was delayed.

Conclusion: The review petition was maintainable at the instance of the dealer, and the objection based on the pending appeal was not accepted.

Final Conclusion: The endorsement refusing to entertain the review was set aside, and the authority was directed to consider the review petition on merits expeditiously after hearing the petitioner.

Ratio Decidendi: An "affected party" under Section 67(5) of the Andhra Pradesh Value Added Tax Act, 2005 includes an affected dealer, so review of an advance ruling is not confined to a suo motu exercise by the authority.

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