https://www.taxtmi.com/caselaws?id=168075 Under the Karnataka Value Added Tax Act, 2003, suo motu revision under section 64(1) could be exercised only against the first revisional order after recording a jurisdictional finding that the order was erroneous and prejudicial to the interests of the Revenue. Because the Joint Commissioner had already exercised revision under section 63A and dropped the proceedings, the assessment order stood merged with that first revisional order. An order that merely criticised the assessment order, without addressing the merged revisional order or recording the mandatory finding, could not sustain further revision. The revisional order was therefore liable to be set aside and the matter remanded for fresh decision on merits. en-us Wed, 13 Mar 2013 00:00:00 +0530 Fri, 02 Jan 2015 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168075 Under the Karnataka Value Added Tax Act, 2003, suo motu revision under section 64(1) could be exercised only against the first revisional order after recording a jurisdictional finding that the order was erroneous and prejudicial to the interests of the Revenue. Because the Joint Commissioner had already exercised revision under section 63A and dropped the proceedings, the assessment order stood merged with that first revisional order. An order that merely criticised the assessment order, without addressing the merged revisional order or recording the mandatory finding, could not sustain further revision. The revisional order was therefore liable to be set aside and the matter remanded for fresh decision on merits. Case-Laws VAT and Sales Tax Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168075