https://www.taxtmi.com/article/detailed?id=1313 The Act grants structured Review rights to the Appellate Tribunal and the High Court, limited to discovery of new and important facts not producible with due diligence, with prescribed forms, verification, copy requirements and fees, and subject to specific limitation periods; it separately vests Revision powers in the Deputy Commissioner, Joint Commissioner and the High Court, each governed by filing requirements, opportunities to rectify defects, discretionary admission of late petitions for sufficient cause, rights to call records and hold inquiries, and the obligation to afford a reasonable opportunity of hearing. en-us Wed, 01 Jun 2011 06:01:32 +0530 Sat, 14 Sep 2013 23:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1313 The Act grants structured Review rights to the Appellate Tribunal and the High Court, limited to discovery of new and important facts not producible with due diligence, with prescribed forms, verification, copy requirements and fees, and subject to specific limitation periods; it separately vests Revision powers in the Deputy Commissioner, Joint Commissioner and the High Court, each governed by filing requirements, opportunities to rectify defects, discretionary admission of late petitions for sufficient cause, rights to call records and hold inquiries, and the obligation to afford a reasonable opportunity of hearing. Articles Value Added Tax - VAT and CST Wed, 01 Jun 2011 06:01:32 +0530 https://www.taxtmi.com/article/detailed?id=1313