https://www.taxtmi.com/caselaws?id=151551 Section 32 of the Tamil Nadu General Sales Tax Act permits an assessee to invoke revisional jurisdiction, subject to statutory conditions, and non-filing of an appeal does not by itself justify refusal to consider a revision petition. Where a revision application is initiated within the prescribed period, an authority's failure to act before expiry of that period cannot defeat consideration on merits. Limitation applicable to ordinary revision cannot prevent compliance with a direction issued in writ proceedings. Revisional power therefore remains available to address illegality or impropriety in these circumstances. en-us Mon, 27 Jun 1977 00:00:00 +0530 Fri, 07 Jun 2013 14:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151551 Section 32 of the Tamil Nadu General Sales Tax Act permits an assessee to invoke revisional jurisdiction, subject to statutory conditions, and non-filing of an appeal does not by itself justify refusal to consider a revision petition. Where a revision application is initiated within the prescribed period, an authority's failure to act before expiry of that period cannot defeat consideration on merits. Limitation applicable to ordinary revision cannot prevent compliance with a direction issued in writ proceedings. Revisional power therefore remains available to address illegality or impropriety in these circumstances. Case-Laws VAT and Sales Tax Mon, 27 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151551