https://www.taxtmi.com/caselaws?id=778108 A delegated revisional order under the Odisha Sales Tax Act, 1947 remained amenable to the statutory appeal provided by Section 23(4)(c) read with Rule 80, because the Additional Commissioner exercised revisional power as a delegate of the Commissioner. The availability of that appellate remedy was not defeated by the delegated character of the order, and challenges to the twin conditions under Rule 80, along with other factual and jurisdictional objections, were held to be matters for the appellate authority. Writ interference was therefore not justified where an efficacious alternative remedy existed and the impugned order was not shown to be one passed without jurisdiction. en-us Thu, 04 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778108 A delegated revisional order under the Odisha Sales Tax Act, 1947 remained amenable to the statutory appeal provided by Section 23(4)(c) read with Rule 80, because the Additional Commissioner exercised revisional power as a delegate of the Commissioner. The availability of that appellate remedy was not defeated by the delegated character of the order, and challenges to the twin conditions under Rule 80, along with other factual and jurisdictional objections, were held to be matters for the appellate authority. Writ interference was therefore not justified where an efficacious alternative remedy existed and the impugned order was not shown to be one passed without jurisdiction. Case-Laws GST Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778108