Proposed revisional action cannot be ruled on when it is not yet before the tribunal and remains only contemplated.

A tribunal cannot determine the legality of a proposed suo motu revision when that issue is outside the controversy before it and the revisional proceedings have not yet been initiated. The challenge before the Tribunal was confined to the assessment order, while the departmental communication only indicated a contemplated exercise of revisional power under the Gujarat Value Added Tax Act and the CST Act. By ruling on the Commissioner's alleged lack of jurisdiction, the Tribunal went beyond the matter in issue. The court held that any objection to such revision may be examined only when the revisional proceedings are actually commenced, and quashed the Tribunal's order.

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Issues: Whether the Tribunal was justified in holding that the Commissioner could not initiate suo motu revision under Section 75 of the Gujarat Value Added Tax Act, 2003 read with Section 9(2) of the Central Sales Tax Act, 1956 when the validity of such initiation was not the subject matter before it and the main appeal against the assessment order was still pending.

Analysis: The challenge before the Tribunal was confined to the assessment order confirmed in appeal. The departmental pursis merely informed the Tribunal of a proposed exercise of revisional power; it did not place the legality of the initiation of revision in issue. In deciding that the Commissioner had no power or jurisdiction to exercise revisional powers, the Tribunal travelled beyond the controversy before it and adjudicated a question that had not arisen for determination. The proposed revisional proceedings were only at the contemplation stage, and any objection to such proceedings could be examined when they were actually initiated, in accordance with law.

Conclusion: The Tribunal erred in holding that the Commissioner had no power or jurisdiction to invoke suo motu revision. The order of the Tribunal was quashed and the appeal was allowed in favour of the Revenue.

Ratio Decidendi: A tribunal cannot decide the legality of a proposed revisional action that is not the subject matter of the proceedings before it; such a question may be considered only when the revisional proceedings are actually initiated.

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