https://www.taxtmi.com/caselaws?id=171572 The Deputy Commissioner's suo motu revisional power under section 35 of the KGST Act is a distinct supervisory jurisdiction and is not curtailed by the limitation governing reassessment by the assessing officer under section 19(1). The separate limitation in section 35(2)(c) applies to revision, so the revisional action directing reassessment of escaped turnover was within time and valid. The natural justice challenge also failed because notice was attempted, and the revisional order only remanded the matter for fresh consideration and reassessment after giving the assessee an opportunity before the assessing officer; no final adverse finding was recorded in revision and no prejudice was shown. en-us Wed, 18 Jan 2012 00:00:00 +0530 Fri, 24 Jul 2015 14:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171572 The Deputy Commissioner's suo motu revisional power under section 35 of the KGST Act is a distinct supervisory jurisdiction and is not curtailed by the limitation governing reassessment by the assessing officer under section 19(1). The separate limitation in section 35(2)(c) applies to revision, so the revisional action directing reassessment of escaped turnover was within time and valid. The natural justice challenge also failed because notice was attempted, and the revisional order only remanded the matter for fresh consideration and reassessment after giving the assessee an opportunity before the assessing officer; no final adverse finding was recorded in revision and no prejudice was shown. Case-Laws VAT and Sales Tax Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171572