https://www.taxtmi.com/caselaws?id=151476 A subordinate order passed in obedience to a final appellate direction cannot be independently revised when the appellate order has already attained finality and the limitation period for revising that order has expired. The revisional authority's power extends to the appellate order itself, but any challenge must be directed to that operative order rather than to the ministerial or consequential order implementing it. A retrospective amendment may affect the underlying tax entitlement, but any illegality attributable to the amendment attaches, if at all, to the final appellate order and not to the compliance order. On that basis, revision against the subordinate order was held to be without jurisdiction. en-us Thu, 02 Sep 1976 00:00:00 +0530 Thu, 06 Jun 2013 14:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151476 A subordinate order passed in obedience to a final appellate direction cannot be independently revised when the appellate order has already attained finality and the limitation period for revising that order has expired. The revisional authority's power extends to the appellate order itself, but any challenge must be directed to that operative order rather than to the ministerial or consequential order implementing it. A retrospective amendment may affect the underlying tax entitlement, but any illegality attributable to the amendment attaches, if at all, to the final appellate order and not to the compliance order. On that basis, revision against the subordinate order was held to be without jurisdiction. Case-Laws VAT and Sales Tax Thu, 02 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151476