https://www.taxtmi.com/caselaws?id=259189 Under Section 63A of the Karnataka Value Added Tax Act, 2003, the revisional authority may cancel an assessment and direct a fresh assessment, but it cannot itself assume the role of the Assessing Officer and pass a fresh reassessment order. The amended wording, read with the earlier pari materia interpretation, was taken to link cancellation of the assessment with a remand for fresh assessment by the assessing officer, not a de novo reassessment by the revisional authority. As the impugned revisional direction exceeded jurisdiction, the writ petitions could not be rejected merely on alternate remedy grounds. en-us Wed, 01 Apr 2015 00:00:00 +0530 Mon, 18 May 2026 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259189 Under Section 63A of the Karnataka Value Added Tax Act, 2003, the revisional authority may cancel an assessment and direct a fresh assessment, but it cannot itself assume the role of the Assessing Officer and pass a fresh reassessment order. The amended wording, read with the earlier pari materia interpretation, was taken to link cancellation of the assessment with a remand for fresh assessment by the assessing officer, not a de novo reassessment by the revisional authority. As the impugned revisional direction exceeded jurisdiction, the writ petitions could not be rejected merely on alternate remedy grounds. Case-Laws VAT / Sales Tax Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259189