Revisional jurisdiction under Haryana VAT Act required reconsideration, with the Tribunal's order set aside and remanded for fresh adjudication.

The revisional jurisdiction under the Haryana Value Added Tax Act, 2003 was examined with reference to whether that power was validly conferred on the Joint Excise and Taxation Commissioner. The Court noted that the issue had already been addressed in an earlier decision and held that the Tribunal's order could not stand without reconsideration in line with that precedent. The Tribunal's order was therefore set aside and the matter remanded for fresh adjudication according to law.

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Issues: Whether the revisional power was validly conferred on the Joint Excise and Taxation Commissioner under the Haryana Value Added Tax Act, 2003, and whether the Tribunal's order required interference.

Analysis: The appeal concerned the exercise of revisional jurisdiction under the Haryana Value Added Tax Act, 2003. The Court noted that an identical issue had already been considered in an earlier decision and that the matter required reconsideration by the Tribunal in accordance with law.

Conclusion: The Tribunal's order was set aside and the matter was remanded to the Tribunal for fresh adjudication.

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