Assessee’s Right to File Petitions Before Principal Seat After Revisionary Order Merger

Volvo Group India Pvt Ltd. Vs Union of India (Bombay High Court)

Conclusion: The order of the original authority becomes merged with the order of the Revisionary Authority. Since the Revisionary Authority was located within the territorial jurisdiction of the Principal Seat of this Court, assessee had the option to file the petitions here or before the High Court within whose jurisdiction the original adjudication occurred. Assessee had the right to file the petitions before the Principal Seat of this Court.

Held: Assessee-company had approa

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