https://www.taxtmi.com/caselaws?id=169081 The Haryana Value Added Tax Act, 2003 vests revisional power in the Commissioner, but the State Government may confer that power by notification on an officer not below the rank of Deputy Excise and Taxation Commissioner. The validity and operative effect of a notification issued before the appointed day, and the resulting source of revisional jurisdiction, require examination on the relevant material. A jurisdictional objection going to the root of the matter may also be raised in appeal under Sections 36(6) and 36(9). The Tribunal was directed to reconsider the issue afresh after hearing the parties, and the impugned order was set aside. en-us Mon, 13 Jan 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169081 The Haryana Value Added Tax Act, 2003 vests revisional power in the Commissioner, but the State Government may confer that power by notification on an officer not below the rank of Deputy Excise and Taxation Commissioner. The validity and operative effect of a notification issued before the appointed day, and the resulting source of revisional jurisdiction, require examination on the relevant material. A jurisdictional objection going to the root of the matter may also be raised in appeal under Sections 36(6) and 36(9). The Tribunal was directed to reconsider the issue afresh after hearing the parties, and the impugned order was set aside. Case-Laws VAT and Sales Tax Mon, 13 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169081