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TMI Blog2019 (8) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... y, along with documentary evidence, it admittedly failed to do so. In such circumstances, though we cannot find fault with the revisionary authority for proceeding in the matter unilaterally, the fact remains that the revisionary order has adverse financial implications upon the appellant apart from laying down a legal principle with regard to interpretation of the statutory provision. As such an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For The Respondent : None JUDGMENT: ( per Hon ble Sri Justice Sanjay Kumar) This Special Appeal arises under Section 35 of the Telangana Value Added Tax Act, 2005 (for short the Act of 2005 ). The appellant suffered an assessment to tax for the tax period November, 2012 to January, 2014, under Section 4 (4) of the Act of 2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 4 (4) of the Act of 2005 and restricting the input tax credit on account of branch transfers. Revision show cause notice under Section 32 (1) of the Act of 2005 was thereupon issued by the Commissioner of Commercial Taxes, Telangana State, Hyderabad, resulting in the impugned order dated 27.4.2019. Sri S.Dwarakanath, learned counsel for the appellant, would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g effect and as the appellant admittedly did not choose to avail the opportunity to put forth its case before the revisionary authority, we are of the opinion that one last opportunity should be afforded to the appellant to go before the revisionary authority so as to explain its stand with the help of documentary evidence and case law. On this short ground, the appeal is allowed setting aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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