https://www.taxtmi.com/caselaws?id=157377 Rule 44-A of the Andhra Pradesh General Sales Tax Rules, read with section 20 of the Andhra Pradesh General Sales Tax Act, 1957, recognises the Commissioner's revisional power over appellate orders under section 19, but only within a structured legal process. The Commissioner must first form a prima facie view that the order is prejudicial to the interests of revenue, issue notice, and then decide the matter on merits after hearing the affected party. The revisional power is therefore confined to a lawful merits-based examination and cannot operate as an automatic mechanism to nullify every appellate order in favour of the assessee. The rule and revisional scheme were treated as valid, and the challenge failed. en-us Mon, 04 Apr 1994 00:00:00 +0530 Fri, 04 Oct 2013 16:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157377 Rule 44-A of the Andhra Pradesh General Sales Tax Rules, read with section 20 of the Andhra Pradesh General Sales Tax Act, 1957, recognises the Commissioner's revisional power over appellate orders under section 19, but only within a structured legal process. The Commissioner must first form a prima facie view that the order is prejudicial to the interests of revenue, issue notice, and then decide the matter on merits after hearing the affected party. The revisional power is therefore confined to a lawful merits-based examination and cannot operate as an automatic mechanism to nullify every appellate order in favour of the assessee. The rule and revisional scheme were treated as valid, and the challenge failed. Case-Laws VAT and Sales Tax Mon, 04 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157377