OVAT: Revisional Jurisdiction cannot be invoked if  Remedy of Appeal u/s 78 is available

Krishna Solvent Extraction Pvt. Ltd. Vs Commissioner of Sales Tax (Orissa High Court) 1. The present appeal questions an order dated 28th September, 2021 passed by the Commissioner of Sales Tax, Odisha by way of a Suo motu Revision under Section 79(1) of the OVAT Act, 2004 for the period 1st October, 2015 to 30th September, 2016, thereby setting aside an order dated 29th June, 2018 of the Additional Commissioner of Sales Tax (Appeal), North Zone, Sambalpur in First Appeal Case No.AA-40(V)/2018-19. 2. This appeal already stood admitted by the order dated 19th January, 2022. 3. The following que...