https://www.taxtmi.com/caselaws?id=249851 The Karnataka High Court held that a revisional order under the Karnataka Sales Tax Act was legally flawed where it set aside the first appellate order without restoring the assessee's effective statutory first appeal under Section 20. Because the first appellate authority was itself barred from remanding the matter to the assessing authority, the revisional course deprived the assessee of a merits-based first appeal. The order was therefore interfered with and modified, and the matter was remanded to the first appellate authority for fresh disposal by that authority itself, without further remand to the assessing authority. en-us Thu, 12 Jul 2012 00:00:00 +0530 Fri, 25 Jul 2014 14:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249851 The Karnataka High Court held that a revisional order under the Karnataka Sales Tax Act was legally flawed where it set aside the first appellate order without restoring the assessee's effective statutory first appeal under Section 20. Because the first appellate authority was itself barred from remanding the matter to the assessing authority, the revisional course deprived the assessee of a merits-based first appeal. The order was therefore interfered with and modified, and the matter was remanded to the first appellate authority for fresh disposal by that authority itself, without further remand to the assessing authority. Case-Laws VAT and Sales Tax Thu, 12 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249851