https://www.taxtmi.com/caselaws?id=243249 A tribunal cannot determine the legality of a proposed suo motu revision when that issue is outside the controversy before it and the revisional proceedings have not yet been initiated. The challenge before the Tribunal was confined to the assessment order, while the departmental communication only indicated a contemplated exercise of revisional power under the Gujarat Value Added Tax Act and the CST Act. By ruling on the Commissioner's alleged lack of jurisdiction, the Tribunal went beyond the matter in issue. The court held that any objection to such revision may be examined only when the revisional proceedings are actually commenced, and quashed the Tribunal's order. en-us Wed, 18 Dec 2013 00:00:00 +0530 Tue, 28 Jan 2014 06:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243249 A tribunal cannot determine the legality of a proposed suo motu revision when that issue is outside the controversy before it and the revisional proceedings have not yet been initiated. The challenge before the Tribunal was confined to the assessment order, while the departmental communication only indicated a contemplated exercise of revisional power under the Gujarat Value Added Tax Act and the CST Act. By ruling on the Commissioner's alleged lack of jurisdiction, the Tribunal went beyond the matter in issue. The court held that any objection to such revision may be examined only when the revisional proceedings are actually commenced, and quashed the Tribunal's order. Case-Laws VAT and Sales Tax Wed, 18 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243249