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TMI Blog2006 (3) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal in T.A. No. 1 of 2001 and T.A. No. 2 of 2001, respectively. Learned Government Pleader raised a preliminary objection that these revision petitions are not maintainable since the assessee is challenging the orders passed by the Tribunal dismissing a petition for condonation of delay in filing an appeal before the Tribunal under section 39(1) of the KGST Act. The petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Revision by the High Court. (1) Any officer empowered by the Government in this behalf or any other person who objects to an order passed by Appellate Tribunal under sub-section (4) or sub-section (7) of section 39 may, within ninety days from the date on which a copy of such order is served on him in the manner prescribed, prefer a petition to the High Court on the ground that the Appellate Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity of being heard either in person or by a representative (a) in the case of an order of assessment or penalty, (i) confirm, reduce, enhance or annul the assessment or penalty or both; (ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed; or (iii) pass such other orders as it may think fit; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a fresh assessment after such further enquiry as may be directed or pass such other orders as it may think fit or in the case of any other order, confirm, cancel or vary such order. Sub-section (7)(a) enables the appellant or the respondent to apply for review of any order passed by the Appellate Tribunal under sub-section (4) on the basis of the discovery of new and important facts which after t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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