https://www.taxtmi.com/caselaws?id=468261 Delay in filing and refiling was condoned, but the petitions were dismissed because the Court found no basis to exercise its discretionary jurisdiction under Article 136. The matter concerned the scope and limits of revisional power under Section 80(4) of the JVAT Act and Section 81 read with Rule 54 of the JVAT Rules, including whether the jurisdictional fact of first calling for records had been satisfied. Issues of maintainability and forum shopping were also raised, but the Court was not persuaded to interfere. en-us Fri, 01 Aug 2025 00:00:00 +0530 Fri, 24 Apr 2026 19:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468261 Delay in filing and refiling was condoned, but the petitions were dismissed because the Court found no basis to exercise its discretionary jurisdiction under Article 136. The matter concerned the scope and limits of revisional power under Section 80(4) of the JVAT Act and Section 81 read with Rule 54 of the JVAT Rules, including whether the jurisdictional fact of first calling for records had been satisfied. Issues of maintainability and forum shopping were also raised, but the Court was not persuaded to interfere. Case-Laws VAT / Sales Tax Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468261