TaxTMI 
TaxTMI 
2022 (6) TMI 1174
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....The petitioner is aggrieved by the revision proceedings dated September 18, 2021 in CCT's Ref. No. LIII(2)/167/2020 issued by the respondent No. 1/Additional Commissioner of State Tax (Gr-I), Hyderabad. 3. Section 32 of the Telangana Value Added Tax Act, 2005 (for short, "the Act") reads as under : "32. Revision by Commissioner and other prescribed authorities.- (1) The Commissioner may suo motu call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to him under the provisions of the Act, including sub-section (2) and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such enquiry, or cause such enquiry to be made and s....
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....eeding in question. (6) Where an order passed under this section has been set aside by any court or other competent authority under the Act for any reason, the period between the date of such order and the date on which it has been so set aside shall be excluded in computing the period of four years specified in sub-section (3), for the purpose of making a fresh revision, if any, under this section. (7) Where any proceeding under this section has been deferred on account of any stay order granted by the Appellate Tribunal or the High Court or the Supreme Court in any case, or by reason of the fact that an appeal or other proceeding is pending before the High Court or the Supreme Court involving a question of law having a d....
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....e order or proceeding on him. (2) The Appellate Tribunal may within a further period of sixty days admit the appeal preferred after the period of sixty days specified in sub-section (1), if it is satisfied that the dealer had sufficient cause for not preferring the appeal within that period : Provided that no appeal against the order passed under section 31 shall be admitted under sub-section (1) or sub-section (2) of this section unless it is accompanied by satisfactory proof of the payment of fifty per cent. of the tax, penalty, interest or any other amount as ordered by the appellate authority under section 31 ; Provided further that no appeal against the order passed under sub-section (2) of section 32 shall b....
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....uthority prescribed or revisional authority as the case may be and the tax, penalty, interest or any other amount admitted and paid by the appellant, with interest calculated at the rate of 12 per cent. per annum if the refund is not made within 90 days from the date or receipt of the order passed under section 31 or section 33. (3) The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by such fee which shall not be less than rupees one hundred only but shall not exceed rupees two thousand only as may be prescribed. (4) The Appellate Tribunal may, after giving both parties to the appeal a reasonable opportunity of being heard ,- (a) confirm, reduce, enhanc....
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....ring, re-admit the appeal on such terms as it thinks fit, after giving notice thereof to the authority against whose order or proceeding the appeal was preferred. (6)(a) Where a VAT dealer or TOT dealer or any other dealer, objecting to an order passed or proceeding recorded by a Deputy Commissioner under section 21 or 32 has preferred an appeal to the Appellate Tribunal, the Additional Commissioner, or the Joint Commissioner may, on an application filed by the dealer, subject to such terms and conditions, as he may think fit, order stay of collection of the tax under dispute pending disposal of the appeal by the Appellate Tribunal ; (b) The payment of tax and penalty, if any, due in accordance with the order of the first ....