Revisional jurisdiction after remand under Haryana VAT law remains available against the fresh assessment order despite an earlier appellate decision.

A revisional order under section 34 of the Haryana Value Added Tax Act, 2003 was validly exercised against an assessment order passed after remand, because that order was an independent assessment order and not barred by the fact that an earlier appellate order had been made by a senior appellate authority. The prior appellate decision did not curtail the statutory revisional power over the later assessment made by the Assessing Authority. The Tribunal's order setting aside the revision was therefore unsustainable.

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Issues: Whether the revisional order passed by the Deputy Excise and Taxation Commissioner under section 34 of the Haryana Value Added Tax Act, 2003 was without jurisdiction merely because the earlier appellate order had been passed by a senior appellate authority and the matter had thereafter been remanded to the Assessing Authority.

Analysis: The order made by the Assessing Authority after remand was an independent assessment order. The revisional power under section 34 of the Haryana Value Added Tax Act, 2003 was available against that order, and there was no bar preventing the Deputy Excise and Taxation Commissioner from exercising revisional jurisdiction on the ground that an earlier stage of the proceedings had been decided by the Joint Excise and Taxation Commissioner (Appeals). The earlier appellate order did not curtail the statutory revisional power in respect of the subsequently passed order of assessment.

Conclusion: The revisional jurisdiction exercised by the Deputy Excise and Taxation Commissioner was held to be valid, and the Tribunal's order setting aside that revisional order was held to be unsustainable.

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