Revisional jurisdiction under VAT law extends to earlier revisional orders, while disputed facts belong in statutory appeal.

Under the Andhra Pradesh Value Added Tax Act, 2005, a superior revisional authority may revise an order already passed in revision by a subordinate authority under Section 32, and the limitation period for such revision runs from the original assessment order within the statutory period. The note also states that disputes on transfer of the right to use goods depend on contract terms and other factual questions, so they should ordinarily be pursued in statutory appeal rather than in writ jurisdiction where an effective appellate remedy exists.

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Issues: (i) Whether a superior revisional authority could revise an order already passed in revision under Section 32 of the Andhra Pradesh Value Added Tax Act, 2005; (ii) Whether the impugned revisional order was barred by limitation under Section 32(3) of the Andhra Pradesh Value Added Tax Act, 2005; (iii) Whether the writ petition was maintainable in view of the disputed factual questions and the alternative appellate remedy under Section 33 of the Andhra Pradesh Value Added Tax Act, 2005.

Issue (i): Whether a superior revisional authority could revise an order already passed in revision under Section 32 of the Andhra Pradesh Value Added Tax Act, 2005.

Analysis: Section 32(1) empowers the Commissioner to revise orders passed by subordinate authorities, including orders made in exercise of revisional powers under Section 32(2). Section 32(2) in turn confers similar revisional powers on specified subordinate authorities. The scheme therefore permits revision of an order passed under Section 32(2) by a superior revisional authority, and the earlier decision relied upon by the petitioner was treated as factually and legally distinguishable.

Conclusion: The challenge on the ground of lack of revisional jurisdiction failed and the issue was decided against the assessee.

Issue (ii): Whether the impugned revisional order was barred by limitation under Section 32(3) of the Andhra Pradesh Value Added Tax Act, 2005.

Analysis: The impugned order dated 13.02.2020 was passed within four years from the original assessment order dated 19.02.2016. The Court held that scrutiny of the assessment file and revision of the earlier revisional order did not amount to a fresh assessment outside the statutory period, and the limitation objection was therefore untenable.

Conclusion: The plea of limitation was rejected and the issue was decided against the assessee.

Issue (iii): Whether the writ petition was maintainable in view of the disputed factual questions and the alternative appellate remedy under Section 33 of the Andhra Pradesh Value Added Tax Act, 2005.

Analysis: The controversy whether there was a transfer of right to use goods under Section 4(8) of the Act depended on contract terms and other disputed facts. The petitioner had not produced the agreements for verification despite opportunity, and the Court held that such factual disputes should be pursued in appeal rather than in writ jurisdiction. The existence of an effective statutory appeal also weighed against direct recourse under Article 226.

Conclusion: The writ petition was held to be not maintainable on the disputed factual issues and the availability of an appellate remedy, against the assessee.

Final Conclusion: The impugned revisional order was sustained, and the writ petition challenging it was rejected.

Ratio Decidendi: Under the Andhra Pradesh Value Added Tax Act, 2005, a superior authority may revise an order passed in exercise of revisional powers by a subordinate authority, limitation for such revision runs from the original assessment order within the statutory period, and disputed questions of fact involving transfer of right to use goods should ordinarily be pursued in statutory appeal rather than writ jurisdiction.

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