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TMI Blog2022 (10) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... of the relevant laws - HELD THAT:- Having regard to the contention of the petitioner that he has additional material to be submitted and also having regard to the legal and factual objections against the suo moto revision undertaken by 1st respondent raised in this writ petition, in the interests of justice, it is deemed apposite that an opportunity should be given to the petitioner for making su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 18/2019-20 dated 12.01.2021 is two fold. Firstly that the 1st respondent having authorized 2nd respondent to make assessment for the period January 2016 to January 2017 ought not to have undertaken the suo motu revision which he is legally not entitled to. The second argument of the learned counsel is that having received the revision show cause notice on 10.01.2020, the petitioner submitted a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Learned Government Pleader for Commercial Taxes opposed the writ petition contending that the writ petitioner has not availed the opportunity given by 1st respondent and the impugned revision is well within the purview of the relevant laws. 4. The point for consideration is whether there are merits in the writ petition to allow? 5. Point: In Para 10 of the writ affidavit, the petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 27.05.2020 initially filed by the petitioner and he mentioned that there were no further arguments or documents. Hence, the order came to be passed. 7. We gave our anxious consideration to the above respective pleadings and submissions. While it is the case of the petitioner that only some invoices were filed and for filing other materials and to address arguments and time was sought, but th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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