https://www.taxtmi.com/caselaws?id=271116 Where an identical issue had already been decided by the Tribunal in favour of the assessee, the Commissioner could not invoke revisional jurisdiction merely because the Department had challenged that Tribunal decision in the High Court. The Value Added Tax Act provided a statutory appellate remedy against the Joint Commissioner's order, with limitation relief available under the relevant limitation provisions, so revision was not the correct course. The revisional order was therefore unsustainable and was set aside; the Department was required to pursue the prescribed appellate remedy in accordance with law. en-us Fri, 08 Jan 2016 00:00:00 +0530 Thu, 28 Jan 2016 09:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271116 Where an identical issue had already been decided by the Tribunal in favour of the assessee, the Commissioner could not invoke revisional jurisdiction merely because the Department had challenged that Tribunal decision in the High Court. The Value Added Tax Act provided a statutory appellate remedy against the Joint Commissioner's order, with limitation relief available under the relevant limitation provisions, so revision was not the correct course. The revisional order was therefore unsustainable and was set aside; the Department was required to pursue the prescribed appellate remedy in accordance with law. Case-Laws VAT and Sales Tax Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271116