Revisional jurisdiction barred against rectification orders where the rectification relates back to the assessment order under the VAT Act.

Revisional jurisdiction under the Odisha Value Added Tax Act, 2004 was unavailable against an order of rectification when the rectification related back to the assessment order framed under Section 42. The text states that revisions filed under Section 79(2) before the Additional Commissioner and the Commissioner could not be entertained because the revisional authorities lacked statutory authority over such an order. Orders made without jurisdiction were treated as ineffective and without legal force, and the revision orders were therefore quashed, with liberty to pursue the appropriate alternative remedy under the Act.

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Issues: Whether the revision petitions entertained against an order of rectification under the Odisha Value Added Tax Act, 2004 were maintainable and whether the resulting orders were liable to be quashed for want of jurisdiction.

Analysis: The assessment for the relevant tax period had been framed under Section 42 of the Odisha Value Added Tax Act, 2004. The petitioner sought rectification under Section 81, and the grievance against the rectification order was carried in revision under Section 79(2) before the Additional Commissioner and thereafter before the Commissioner. On the admitted position that the rectification order related back to the assessment order, the revisional authorities were found to have no jurisdiction to entertain the revisions against such an order. Orders passed without statutory authority were treated as ineffective and without legal force.

Conclusion: The revision orders were held to be without jurisdiction and were quashed. The petitioner was permitted to pursue the appropriate alternative remedy available under the Odisha Value Added Tax Act, 2004.

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