Limitation objection in tax revision must be considered before deciding validity of revisional proceedings.

A revisional order under the Karnataka Value Added Tax Act was set aside because the authority failed to consider the assessee's specific objection on limitation. The limitation plea had been expressly raised in response to the revision notice and was material, as it could affect the jurisdiction and validity of the revision itself. As no finding was recorded on that issue, the matter was remitted for fresh consideration. The revisional authority was directed to hear both parties and decide the limitation objection afresh, with no opinion expressed on its merits.

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Issues: Whether the revisional order under the Karnataka Value Added Tax Act, 2003 could be sustained when the specific plea of limitation raised by the assessee had not been considered, and whether the matter required remand for fresh decision.

Analysis: The assessee had expressly raised limitation in response to the notice issued for revision. The revisional order reproduced the reply but did not engage with the limitation objection or record any finding on it. Since the limitation plea was material and could affect the very jurisdiction and validity of the revision, it was necessary for the authority to examine it before passing the order. The Court did not express any view on the merits of the limitation plea and left it open to be decided afresh by the revisional authority after hearing the parties.

Conclusion: The revisional order was set aside and the revision proceedings were restored to the file of the Additional Commissioner for fresh consideration, including the limitation issue, after granting an opportunity of hearing to the appellant.

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