https://www.taxtmi.com/caselaws?id=158889 Suo motu revision under Section 34 of the Tamil Nadu General Sales Tax Act is confined to orders prejudicial to Revenue and cannot be used by an assessee to reopen unrelated adverse findings or turn the proceeding into an additional appellate remedy. Where an appellate order has already been revised and the revised order is pending in appeal, the original appellate order ceases to survive as an independently challengeable order. The text also notes that a delayed writ challenge may be vulnerable to laches, and that interference under Article 226 is not warranted where the assessment and revisions rest on estimated turnover and no sufficient ground for judicial review is shown. en-us Thu, 12 Dec 2002 00:00:00 +0530 Sat, 09 Nov 2013 11:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158889 Suo motu revision under Section 34 of the Tamil Nadu General Sales Tax Act is confined to orders prejudicial to Revenue and cannot be used by an assessee to reopen unrelated adverse findings or turn the proceeding into an additional appellate remedy. Where an appellate order has already been revised and the revised order is pending in appeal, the original appellate order ceases to survive as an independently challengeable order. The text also notes that a delayed writ challenge may be vulnerable to laches, and that interference under Article 226 is not warranted where the assessment and revisions rest on estimated turnover and no sufficient ground for judicial review is shown. Case-Laws VAT and Sales Tax Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158889