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 28^th 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 1^st October, 2015 to 30^th September, 2016, thereby setting aside an order dated 29^th June, 2018 of the Additional Commissioner of Sales Tax (Appeal), North Zone, Sambalpur in First Appeal

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