https://www.taxtmi.com/caselaws?id=164663 Revision under section 41(1) of the Kerala General Sales Tax Act is confined to Tribunal orders passed under section 39(4) or section 39(7). An appellate authority's refusal to entertain an appeal for non-payment of admitted tax under section 34(1) is not a disposal on merits and does not fall within section 39(1). Where no appeal lies to the Tribunal against that refusal, a Tribunal order repeating the same ground is also outside the revision scope under section 41(1). The appropriate remedy, if any, is a writ challenge against the appellate authority's order. en-us Thu, 05 Mar 2009 00:00:00 +0530 Tue, 29 Apr 2014 10:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164663 Revision under section 41(1) of the Kerala General Sales Tax Act is confined to Tribunal orders passed under section 39(4) or section 39(7). An appellate authority's refusal to entertain an appeal for non-payment of admitted tax under section 34(1) is not a disposal on merits and does not fall within section 39(1). Where no appeal lies to the Tribunal against that refusal, a Tribunal order repeating the same ground is also outside the revision scope under section 41(1). The appropriate remedy, if any, is a writ challenge against the appellate authority's order. Case-Laws VAT and Sales Tax Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164663