https://www.taxtmi.com/caselaws?id=166359 The High Court dismissed the appeal, ruling that the Tribunal exceeded its jurisdiction by directing revision of the CST assessment in an appeal against KGST assessment. The Court found the Tribunal's directions invalid as the time limit for revision had lapsed, and there was no justification for the revision. The penalty imposed under section 51(7)(c) was set aside as there was no evidence of tax evasion. The Court upheld the Tribunal's decision, concluding that no substantial legal question arose. en-us Fri, 24 Jun 2011 00:00:00 +0530 Fri, 19 Sep 2014 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166359 The High Court dismissed the appeal, ruling that the Tribunal exceeded its jurisdiction by directing revision of the CST assessment in an appeal against KGST assessment. The Court found the Tribunal's directions invalid as the time limit for revision had lapsed, and there was no justification for the revision. The penalty imposed under section 51(7)(c) was set aside as there was no evidence of tax evasion. The Court upheld the Tribunal's decision, concluding that no substantial legal question arose. Case-Laws VAT and Sales Tax Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166359