https://www.taxtmi.com/caselaws?id=166451 An appeal under section 63 of the Karnataka Value Added Tax Act was held maintainable against an order passed under section 63A, because the later amendment extending appellate jurisdiction to such orders was treated as clarificatory. The statutory finality attached to the revisional order under section 63A did not bar appellate scrutiny in the circumstances considered, and it could not exclude the High Court's constitutional power of judicial review under Article 226. The matter was therefore required to be remitted to the appellate tribunal for decision on merits. en-us Tue, 05 Apr 2011 00:00:00 +0530 Fri, 26 Sep 2014 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166451 An appeal under section 63 of the Karnataka Value Added Tax Act was held maintainable against an order passed under section 63A, because the later amendment extending appellate jurisdiction to such orders was treated as clarificatory. The statutory finality attached to the revisional order under section 63A did not bar appellate scrutiny in the circumstances considered, and it could not exclude the High Court's constitutional power of judicial review under Article 226. The matter was therefore required to be remitted to the appellate tribunal for decision on merits. Case-Laws VAT and Sales Tax Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166451