https://www.taxtmi.com/caselaws?id=258819 A revision petition cannot be returned by a tribunal or its registry without a written, reasoned order identifying the defect or ground for return. The registry may raise a maintainability objection, but the decision on maintainability belongs to the Tribunal itself and not to administrative staff. The court treated the unexplained return as contrary to law and natural justice, while leaving the substantive maintainability question to be decided by the Tribunal in accordance with law. The petitioner was permitted to re-file the revisions, with the filing to be treated as made on the original date if re-filed within the time granted. en-us Mon, 02 Mar 2015 00:00:00 +0530 Fri, 04 Mar 2016 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258819 A revision petition cannot be returned by a tribunal or its registry without a written, reasoned order identifying the defect or ground for return. The registry may raise a maintainability objection, but the decision on maintainability belongs to the Tribunal itself and not to administrative staff. The court treated the unexplained return as contrary to law and natural justice, while leaving the substantive maintainability question to be decided by the Tribunal in accordance with law. The petitioner was permitted to re-file the revisions, with the filing to be treated as made on the original date if re-filed within the time granted. Case-Laws VAT and Sales Tax Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258819