https://www.taxtmi.com/caselaws?id=219303 Section 46 of the H. P. Value Added Tax Act was read broadly to permit revisional scrutiny of appellate orders, because the phrase "any proceedings" covers assessment, miscellaneous and appellate matters and an appellate authority acting under the Act remains subordinate for that purpose. Where the revisional order has been passed, the appropriate statutory course is to approach the Tribunal under section 46(3). If writ proceedings were pursued bona fide and a stay operated during their pendency, the period spent in the writ court may be excluded for limitation when moving the Tribunal, and the Tribunal must decide the matter independently on its own merits. en-us Mon, 27 Feb 2012 00:00:00 +0530 Wed, 24 Sep 2014 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219303 Section 46 of the H. P. Value Added Tax Act was read broadly to permit revisional scrutiny of appellate orders, because the phrase "any proceedings" covers assessment, miscellaneous and appellate matters and an appellate authority acting under the Act remains subordinate for that purpose. Where the revisional order has been passed, the appropriate statutory course is to approach the Tribunal under section 46(3). If writ proceedings were pursued bona fide and a stay operated during their pendency, the period spent in the writ court may be excluded for limitation when moving the Tribunal, and the Tribunal must decide the matter independently on its own merits. Case-Laws VAT and Sales Tax Mon, 27 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219303