https://www.taxtmi.com/caselaws?id=257587 Concurrent jurisdiction under the Tamil Nadu Value Added Tax Act, 2006 did not permit a lower authority to revise an assessment after the superior authority had already taken up the same subject matter. The Court held that, although the Act conferred assessment powers on designated officers within their respective limits, concurrent power does not authorise continued or subsequent action by an inferior officer where the superior authority has proceeded first, absent express statutory permission. The revised assessment passed by the lower authority was therefore without sustainable jurisdiction and was set aside, with the matter remitted for fresh consideration by the competent superior authority in accordance with law. en-us Tue, 03 Mar 2015 00:00:00 +0530 Mon, 16 Mar 2015 11:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257587 Concurrent jurisdiction under the Tamil Nadu Value Added Tax Act, 2006 did not permit a lower authority to revise an assessment after the superior authority had already taken up the same subject matter. The Court held that, although the Act conferred assessment powers on designated officers within their respective limits, concurrent power does not authorise continued or subsequent action by an inferior officer where the superior authority has proceeded first, absent express statutory permission. The revised assessment passed by the lower authority was therefore without sustainable jurisdiction and was set aside, with the matter remitted for fresh consideration by the competent superior authority in accordance with law. Case-Laws VAT and Sales Tax Tue, 03 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257587