https://www.taxtmi.com/caselaws?id=163017 The court held that the Joint Commissioner of Commercial Taxes cannot initiate suo motu revision proceedings based on an application from the Deputy Commissioner. It emphasized that the revisional power must be exercised within a reasonable period and cannot set aside affirmed portions of an order. The court found the Joint Commissioner's actions to be illegal, arbitrary, and mala fide, quashing the revision proceedings and orders. Ultimately, the court allowed the writ applications, highlighting the Joint Commissioner's jurisdictional overreach and mala fide conduct in initiating the revision proceedings. en-us Fri, 14 Mar 2008 00:00:00 +0530 Wed, 10 Dec 2014 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163017 The court held that the Joint Commissioner of Commercial Taxes cannot initiate suo motu revision proceedings based on an application from the Deputy Commissioner. It emphasized that the revisional power must be exercised within a reasonable period and cannot set aside affirmed portions of an order. The court found the Joint Commissioner's actions to be illegal, arbitrary, and mala fide, quashing the revision proceedings and orders. Ultimately, the court allowed the writ applications, highlighting the Joint Commissioner's jurisdictional overreach and mala fide conduct in initiating the revision proceedings. Case-Laws VAT and Sales Tax Fri, 14 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163017