GAIL INDIA LTD. Vs. ASSISTANT COMMISSIONER CT

JUDGEMENT

(1.) The short but important question involved in this writ petition is, whether a review contemplated under Section 67(5) of Andhra Pradesh Value Added Tax, 2005 (for short 'AP VAT Act') can be undertaken only by the Authority for Clarification and Advance Ruling ( for short 'ACAR') by exercising suo motu power or whether a dealer who invited clarification and advance ruling from ACAR can also seek for review being not satisfied with its order?

(2.) The factual matrix of the case shorn of unnecessary details are thus:

(3.) Heard Sri A. Sarsweswara Row, learned counsel for petitioner and learned Government Pleader for Commercial Taxes representing respondents.