https://www.taxtmi.com/caselaws?id=263034 Section 63A of the Karnataka Value Added Tax Act, 2003 was held to confer revisional jurisdiction on the Joint Commissioner from its commencement on 01.04.2006, even where the assessment period preceded that date, because the provision expressly allowed revision of orders passed within four years of the order sought to be revised. The court rejected the argument that separate retrospective operation had to be shown, finding the statutory language sufficient to extend the revisional power to earlier assessment periods within the four-year limit. The challenge based on the rule against retrospectivity therefore failed, and the assessment revision was upheld. en-us Thu, 18 Jun 2015 00:00:00 +0530 Tue, 07 Jun 2016 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263034 Section 63A of the Karnataka Value Added Tax Act, 2003 was held to confer revisional jurisdiction on the Joint Commissioner from its commencement on 01.04.2006, even where the assessment period preceded that date, because the provision expressly allowed revision of orders passed within four years of the order sought to be revised. The court rejected the argument that separate retrospective operation had to be shown, finding the statutory language sufficient to extend the revisional power to earlier assessment periods within the four-year limit. The challenge based on the rule against retrospectivity therefore failed, and the assessment revision was upheld. Case-Laws VAT and Sales Tax Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263034