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    <title>2009 (3) TMI 968 - KARNATAKA HIGH COURT</title>
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    <description>Revisional jurisdiction under section 22A of the Karnataka Sales Tax Act could not be invoked over an assessment order already under statutory appeal before the Tribunal. The Court noted that, where the statute bars such intervention and the appellate forum can fully examine the dispute, pending appellate proceedings exclude parallel suo motu revision on the same subject matter. The revisional order was therefore beyond jurisdiction and was set aside, leaving the assessment issues to be pursued before the appellate forum, with the Revenue permitted to raise its contentions by cross-objections.</description>
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    <pubDate>Tue, 24 Mar 2009 00:00:00 +0530</pubDate>
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      <title>2009 (3) TMI 968 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=164861</link>
      <description>Revisional jurisdiction under section 22A of the Karnataka Sales Tax Act could not be invoked over an assessment order already under statutory appeal before the Tribunal. The Court noted that, where the statute bars such intervention and the appellate forum can fully examine the dispute, pending appellate proceedings exclude parallel suo motu revision on the same subject matter. The revisional order was therefore beyond jurisdiction and was set aside, leaving the assessment issues to be pursued before the appellate forum, with the Revenue permitted to raise its contentions by cross-objections.</description>
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      <pubDate>Tue, 24 Mar 2009 00:00:00 +0530</pubDate>
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