https://www.taxtmi.com/caselaws?id=193909 Where an appellate order remands specific issues for fresh verification and does not finally determine the disputed turnover on merits, the assessing authority's subsequent order remains open to lawful suo motu revision for jurisdictional or apparent irregularities. The revisional authority was found competent to revise the effectual order after remand when concessional rate and exemption claims had been irregularly allowed, especially as the assessee did not file objections or supporting material despite opportunity. The challenge based on lack of jurisdiction and limitation was rejected, and the availability of an alternate appellate remedy also weighed against interference. The revision and consequential demand were upheld. en-us Fri, 12 Sep 2014 00:00:00 +0530 Tue, 22 Aug 2017 18:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193909 Where an appellate order remands specific issues for fresh verification and does not finally determine the disputed turnover on merits, the assessing authority's subsequent order remains open to lawful suo motu revision for jurisdictional or apparent irregularities. The revisional authority was found competent to revise the effectual order after remand when concessional rate and exemption claims had been irregularly allowed, especially as the assessee did not file objections or supporting material despite opportunity. The challenge based on lack of jurisdiction and limitation was rejected, and the availability of an alternate appellate remedy also weighed against interference. The revision and consequential demand were upheld. Case-Laws VAT and Sales Tax Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193909