https://www.taxtmi.com/caselaws?id=753686 A revision petition filed within the period earlier permitted by the Court could not be rejected as time-barred without first giving the petitioner a hearing. The Madras HC held that an adverse order passed on limitation alone, despite the earlier liberty to pursue revision under the Tamil Nadu General Sales Tax Act and without observing natural justice, was unsustainable. The rejection orders were set aside, and the revisional authority was directed to hear the revision petitions and decide them on merits in accordance with law. en-us Wed, 22 May 2024 00:00:00 +0530 Sat, 08 Jun 2024 09:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753686 A revision petition filed within the period earlier permitted by the Court could not be rejected as time-barred without first giving the petitioner a hearing. The Madras HC held that an adverse order passed on limitation alone, despite the earlier liberty to pursue revision under the Tamil Nadu General Sales Tax Act and without observing natural justice, was unsustainable. The rejection orders were set aside, and the revisional authority was directed to hear the revision petitions and decide them on merits in accordance with law. Case-Laws VAT and Sales Tax Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753686