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TMI Blog2019 (4) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Mr.S.R.R.Viswanath, learned Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hree 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 circumscribed. Hence, let us find out whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 opportunity 8. Therefore, the Writ Petition is allowed, the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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