https://www.taxtmi.com/caselaws?id=158038 A revisional authority exercising power under section 22A of the Karnataka Sales Tax Act, 1957 must consider objections raised by the affected assessee on their merits, including a plea of limitation, and record a reasoned decision. Summary rejection of such objections by referring only to the show-cause notice is improper and cannot sustain the revisional order. The Karnataka High Court set aside the impugned revisional order and remitted the matter to the revisional authority for fresh consideration in accordance with law. en-us Wed, 30 Nov 1994 00:00:00 +0530 Wed, 16 Oct 2013 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158038 A revisional authority exercising power under section 22A of the Karnataka Sales Tax Act, 1957 must consider objections raised by the affected assessee on their merits, including a plea of limitation, and record a reasoned decision. Summary rejection of such objections by referring only to the show-cause notice is improper and cannot sustain the revisional order. The Karnataka High Court set aside the impugned revisional order and remitted the matter to the revisional authority for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 30 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158038