https://www.taxtmi.com/caselaws?id=270079 Where a tax dispute concerns TDS levy and consequential penalty under the Tamil Nadu Value Added Tax Act, the proper statutory remedy is revision, not appeal. The Court noted that once the appellate authority found the appeal not maintainable for want of jurisdiction, it should have returned the papers so the assessee could approach the revisional authority instead of dismissing the matter outright. The dismissal for want of jurisdiction was set aside, and the matter was directed to be presented before the revisional authority, with the revision to be entertained without reference to limitation. en-us Tue, 01 Sep 2015 00:00:00 +0530 Mon, 28 Dec 2015 22:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270079 Where a tax dispute concerns TDS levy and consequential penalty under the Tamil Nadu Value Added Tax Act, the proper statutory remedy is revision, not appeal. The Court noted that once the appellate authority found the appeal not maintainable for want of jurisdiction, it should have returned the papers so the assessee could approach the revisional authority instead of dismissing the matter outright. The dismissal for want of jurisdiction was set aside, and the matter was directed to be presented before the revisional authority, with the revision to be entertained without reference to limitation. Case-Laws VAT and Sales Tax Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270079