https://www.taxtmi.com/caselaws?id=169086 Where a Sales Tax Officer was not shown to have been delegated revisional power, an order levying interest had to be tested as an exercise of rectification power under the Gujarat Sales Tax Act, 1969. On that basis, the order was subject to the two-year limitation period under the rectification provision. Because the power was exercised beyond that period, the tribunal was right in holding the order without jurisdiction. The levy order, as confirmed in appeal, remained quashed, and the reference was answered against the Revenue. en-us Fri, 20 Jun 2014 00:00:00 +0530 Sat, 17 Oct 2015 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169086 Where a Sales Tax Officer was not shown to have been delegated revisional power, an order levying interest had to be tested as an exercise of rectification power under the Gujarat Sales Tax Act, 1969. On that basis, the order was subject to the two-year limitation period under the rectification provision. Because the power was exercised beyond that period, the tribunal was right in holding the order without jurisdiction. The levy order, as confirmed in appeal, remained quashed, and the reference was answered against the Revenue. Case-Laws VAT and Sales Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169086