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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the Deputy Commissioner could invoke suo motu revisional power under section 35(2A) of the Kerala General Sales Tax Act in respect of a point not decided in the assessee's earlier appeal, though the original assessment order had been the subject of that appeal.
Analysis: Section 35(2)(b) bars revision where the order has been made the subject of an appeal, but section 35(2A) creates an exception and permits revision on any point that has not been decided in such appeal or revision within the prescribed time. The mere fact that the assessment order was appealed did not, by itself, bar revision on every aspect of the assessment. The decisive question was whether the specific point relied on for revision, namely the excise duty paid by the assessee and omitted in the assessment, had been actually raised and decided in the earlier appeal. That point was neither in issue nor adjudicated in the appellate proceedings.
Conclusion: The Deputy Commissioner had jurisdiction to initiate and complete the suo motu revision under section 35(2A), and the revisional order was valid.
Ratio Decidendi: Under section 35(2A), revisional jurisdiction is barred only where the precise point sought to be revised was actually decided in the earlier appeal or revision; a matter merely forming part of the overall assessment, but not specifically adjudicated, remains open to revision within limitation.
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