2019 (4) TMI 794

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....manian And Sri Justice P.Keshava Rao For the Petitioner : S. R. R. Viswanath For the Respondents : J. Anil Kumar , Standing Counsel for Commercial Tax (TG) ORDER PER V. RAMASUBRAMANIAN, J. Challenging a revisional order of assessment passed under the Telangana Value Added Tax Act, 2005, under Section 32(2) of the Act, the dealer has come up with the above Writ Petition. 2. Heard ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... accident which made him to take bed rest for three months. Therefore, delay and latches, in this case cannot be put against the petitioner. 5. Coming to the availability of alternative remedy, it is to be pointed out that the availability of alternative remedy is not a bar at all times. But in such cases, the scope of judicial review under Article 226 of the Constitution of India is extremely ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....petitioner, they filed a revised return for June 2010 on 19.08.2010. Probably if the petitioner had participated in the enquiry, they could have pointed out both. The fact remains that if both these aspects had been pointed out, the revisional authority would have been in a better position to take a holistic view. Therefore, we are of the considered view that the petitioner deserves one opportunit....