Revisional jurisdiction cannot replace the statutory appeal when an identical Tribunal ruling already favours the assessee.

Where an identical issue had already been decided by the Tribunal in favour of the assessee, the Commissioner could not invoke revisional jurisdiction merely because the Department had challenged that Tribunal decision in the High Court. The Value Added Tax Act provided a statutory appellate remedy against the Joint Commissioner's order, with limitation relief available under the relevant limitation provisions, so revision was not the correct course. The revisional order was therefore unsustainable and was set aside; the Department was required to pursue the prescribed appellate remedy in accordance with law.

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Issues: Whether the Commissioner could exercise revisional powers to set aside an appellate order merely because a similar Tribunal decision in favour of the assessee had been challenged by the Department before the High Court.

Analysis: The appellate order had been passed in a matter where identical issues had already been decided by the Tribunal in favour of the assessee. The impugned revision under Section 75 of the Value Added Tax Act, 2003 was initiated only because the Tribunal's decision was under challenge in the High Court. The statutory scheme provided an appeal against the Joint Commissioner's order under Section 73, with limitation relief available under Sections 77 and 84, including the application of Sections 4 and 12 of the Limitation Act. The Commissioner was bound by the Tribunal's pronouncement and could not ignore it on the ground that the Department had filed an appeal against that decision.

Conclusion: The revisional order was unsustainable and was set aside. The Department ought to have pursued the appellate remedy in accordance with law, and revision was not the correct course.

Ratio Decidendi: Where an identical issue has already been decided by the Tribunal in favour of the assessee, the Commissioner cannot invoke revisional jurisdiction merely because the Department has challenged that Tribunal decision in a higher court; the proper course is to pursue the statutory appellate remedy, subject to limitation and condonation provisions.

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