https://www.taxtmi.com/caselaws?id=752610 Review is confined to correcting a self-evident error apparent on the face of the record and cannot be used to rehear or reargue the matter. In proceedings under the Andhra Pradesh Value Added Tax Act, 2005, the proviso to Section 32(2) bars revision only where the relevant issue has been decided in appeal by the Appellate Tribunal under Section 33. As no Appellate Tribunal order deciding the issue was shown, and reliance was placed instead on a Telangana Tribunal order, no permissible ground for review was disclosed and the review petition was held not maintainable. en-us Wed, 08 May 2024 00:00:00 +0530 Tue, 14 May 2024 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752610 Review is confined to correcting a self-evident error apparent on the face of the record and cannot be used to rehear or reargue the matter. In proceedings under the Andhra Pradesh Value Added Tax Act, 2005, the proviso to Section 32(2) bars revision only where the relevant issue has been decided in appeal by the Appellate Tribunal under Section 33. As no Appellate Tribunal order deciding the issue was shown, and reliance was placed instead on a Telangana Tribunal order, no permissible ground for review was disclosed and the review petition was held not maintainable. Case-Laws VAT and Sales Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752610