2021 (5) TMI 329

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....aran, Additional Government Pleader (Taxes). ORDER The order issued by the respondent-Assistant Commissioner in proceedings dated 01.10.2018, rejecting the claim of the writ petitioner for refund is under challenge in the present writ petition. 2. The petitioner states that the representation was submitted to the Authority, pointing out the clerical error with reference to the returns fil....

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....d facts and circumstances are to be adjudicated with reference to the documents and evidences to be produced by the respective parties before the Competent Authority. 5. In the present case, a revision is provided under Section 54 of the TNVAT Act. 6. Admittedly, the petitioner approached this Court without exhausting the revisional remedy contemplated under the Act. The Principles of Law ex....