https://www.taxtmi.com/caselaws?id=167962 Section 32(5) of the Andhra Pradesh Value Added Tax Act, 2005 confers discretion to defer revisional proceedings only on the Commissioner, not on other revisional authorities acting under section 32(2), because the statutory reference to "Commissioner" was not broadened by implication. The revisional assessment was also unsustainable because the tax liability was enhanced without granting the assessee a personal hearing; where revision results in a substantial enhancement, reasonable opportunity and natural justice require that hearing ordinarily be afforded before the order is passed. The impugned revisional assessment was therefore set aside, leaving fresh action open in accordance with law. en-us Tue, 30 Aug 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167962 Section 32(5) of the Andhra Pradesh Value Added Tax Act, 2005 confers discretion to defer revisional proceedings only on the Commissioner, not on other revisional authorities acting under section 32(2), because the statutory reference to "Commissioner" was not broadened by implication. The revisional assessment was also unsustainable because the tax liability was enhanced without granting the assessee a personal hearing; where revision results in a substantial enhancement, reasonable opportunity and natural justice require that hearing ordinarily be afforded before the order is passed. The impugned revisional assessment was therefore set aside, leaving fresh action open in accordance with law. Case-Laws VAT and Sales Tax Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167962