2024 (2) TMI 6

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....NGH AND HON'BLE MR. JUSTICE T. AMARNATH GOUD For Petitioner(s) : Mr. Biplabendu Roy, Advocate. For Respondent(s) : Mr. K. De, Addl. G.A. ORDER CRP No.44/2023: 1. This matter relates to the assessment year 2017-18. By the impugned common order dated 15.10.2022 the learned Commissioner of Taxes, respondent No.3, has decided the revision petition in respect of the VAT assessment for A.....

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....itioner has approached this Court through the instant revision petition filed under Section 72 of the TVAT Act, 2004 and also invoking Article 227 of the Constitution of India. Mr. K. De, learned Addl. Government Advocate appearing for the respondents-State, submits that the instant petition is barred by limitation as it is beyond the period of 60 days prescribed under Section 72 of the Act. He wo....