Revisional jurisdiction cannot operate on a non-existent assessment order; a set-aside order cannot be revised.

Revisional power under Section 32 of the Andhra Pradesh Value Added Tax Act, 2005 can be exercised only in relation to an assessment order or proceeding that is still in existence. A revisional order based on an earlier assessment order that had already been set aside in writ proceedings was without jurisdiction because the underlying order no longer subsisted. The authority also failed to note that the assessment had been remitted and remained pending before the assessing officer. On that reasoning, the revisional order was unsustainable and was quashed.

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Issues: Whether the revisional order passed under Section 32(2) of the Andhra Pradesh Value Added Tax Act, 2005 could be sustained when it was exercised with reference to an assessment order that had already been set aside and was no longer in existence.

Analysis: The revisional power under Section 32 of the Andhra Pradesh Value Added Tax Act, 2005 is available only in relation to an order or proceeding actually in existence. The impugned revisional order proceeded on the basis of the earlier assessment order dated 29-3-2014, but that order had already been set aside in earlier writ proceedings. Once the assessment order ceased to exist, there was no subsisting order capable of being revised. The authority also failed to notice that the assessment proceedings had been remitted and were pending before the assessing officer. The exercise of revisional power on a non-existent order was therefore patently without jurisdiction.

Conclusion: The revisional order was unsustainable and was quashed.

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