https://www.taxtmi.com/caselaws?id=166549 Statutory revisional power under the Karnataka Value Added Tax Act, 2003 was treated as arising from the Act itself, so a separate direction under section 61(1) was not necessary to sustain jurisdiction. On input tax credit, the text notes that where verification of supporting documents is inadequate and genuineness or tax payment is doubtful, revisional interference is justified; however, the proper course is reconsideration on the existing record rather than a final disallowance without adequate verification. The matter was therefore remitted for fresh adjudication on the available material. en-us Fri, 04 Feb 2011 00:00:00 +0530 Thu, 09 Oct 2014 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166549 Statutory revisional power under the Karnataka Value Added Tax Act, 2003 was treated as arising from the Act itself, so a separate direction under section 61(1) was not necessary to sustain jurisdiction. On input tax credit, the text notes that where verification of supporting documents is inadequate and genuineness or tax payment is doubtful, revisional interference is justified; however, the proper course is reconsideration on the existing record rather than a final disallowance without adequate verification. The matter was therefore remitted for fresh adjudication on the available material. Case-Laws VAT and Sales Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166549