https://www.taxtmi.com/caselaws?id=167935 Revisional power under section 20(2) of the Andhra Pradesh General Sales Tax Act, 1957 extends only to orders passed by authorities subordinate to the revising authority, as determined by Rule 44A of the Andhra Pradesh General Sales Tax Rules, 1957. A Deputy Commissioner could not revise an assessment order that was not made by a subordinate authority within that hierarchy. The revisional order was therefore without jurisdiction and invalid, and the assessment consequences based on that revision could not survive. en-us Tue, 16 Aug 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167935 Revisional power under section 20(2) of the Andhra Pradesh General Sales Tax Act, 1957 extends only to orders passed by authorities subordinate to the revising authority, as determined by Rule 44A of the Andhra Pradesh General Sales Tax Rules, 1957. A Deputy Commissioner could not revise an assessment order that was not made by a subordinate authority within that hierarchy. The revisional order was therefore without jurisdiction and invalid, and the assessment consequences based on that revision could not survive. Case-Laws VAT and Sales Tax Tue, 16 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167935