https://www.taxtmi.com/caselaws?id=164910 Section 72 of the Andhra Pradesh Value Added Tax Act, 2005 was construed as a limited provision restricting interference with an order for mere procedural defect or irregularity unless material hardship or failure of justice is shown. It was not treated as conferring power on the assessing authority to reopen, review, or set aside its own assessment order. Because the Act separately provided an appellate remedy under section 31(1) and a further appeal under section 33(1)(a), the assessee could not invoke section 72 before the same authority in the absence of express or implied review power. The writ challenge to the assessment order was therefore outside scope. en-us Fri, 30 Jul 2010 00:00:00 +0530 Mon, 29 Sep 2014 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164910 Section 72 of the Andhra Pradesh Value Added Tax Act, 2005 was construed as a limited provision restricting interference with an order for mere procedural defect or irregularity unless material hardship or failure of justice is shown. It was not treated as conferring power on the assessing authority to reopen, review, or set aside its own assessment order. Because the Act separately provided an appellate remedy under section 31(1) and a further appeal under section 33(1)(a), the assessee could not invoke section 72 before the same authority in the absence of express or implied review power. The writ challenge to the assessment order was therefore outside scope. Case-Laws VAT and Sales Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164910