Appellate maintainability under KVAT clarified for section 63A orders, with judicial review preserved under Article 226.

An appeal under section 63 of the Karnataka Value Added Tax Act was held maintainable against an order passed under section 63A, because the later amendment extending appellate jurisdiction to such orders was treated as clarificatory. The statutory finality attached to the revisional order under section 63A did not bar appellate scrutiny in the circumstances considered, and it could not exclude the High Court's constitutional power of judicial review under Article 226. The matter was therefore required to be remitted to the appellate tribunal for decision on merits.

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Issues: Whether an appeal under section 63 of the Karnataka Value Added Tax Act, 2003 was maintainable against an order passed under section 63A of that Act prior to the amendment extending appellate jurisdiction.

Analysis: The order under section 63A was made final subject to sections 63 and 64. The later amendment to section 63 extending appealability to orders under section 63A was treated as clarificatory. The Court also noted that the statutory finality of the revisional order could not exclude the High Court's constitutional power of judicial review under Article 226 of the Constitution of India.

Conclusion: The appeal was maintainable in the circumstances considered, and the matter was required to be sent back to the appellate tribunal for decision on merits.

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