https://www.taxtmi.com/caselaws?id=351437 Revisional power under Section 32 of the Andhra Pradesh Value Added Tax Act, 2005 can be exercised only in relation to an assessment order or proceeding that is still in existence. A revisional order based on an earlier assessment order that had already been set aside in writ proceedings was without jurisdiction because the underlying order no longer subsisted. The authority also failed to note that the assessment had been remitted and remained pending before the assessing officer. On that reasoning, the revisional order was unsustainable and was quashed. en-us Wed, 01 Nov 2017 00:00:00 +0530 Fri, 27 Apr 2018 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351437 Revisional power under Section 32 of the Andhra Pradesh Value Added Tax Act, 2005 can be exercised only in relation to an assessment order or proceeding that is still in existence. A revisional order based on an earlier assessment order that had already been set aside in writ proceedings was without jurisdiction because the underlying order no longer subsisted. The authority also failed to note that the assessment had been remitted and remained pending before the assessing officer. On that reasoning, the revisional order was unsustainable and was quashed. Case-Laws VAT and Sales Tax Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351437