https://www.taxtmi.com/caselaws?id=354951 Reassessment under the Karnataka Value Added Tax Act, 2003 can be exercised only by a prescribed authority that is specifically and expressly authorised by the Government or the Commissioner. Because the Deputy Commissioner who passed the reassessment order was not expressly named or designated in the authorisation relied on, the court treated the order as lacking competence. The reassessment therefore could not be sustained, and the impugned revisional order was set aside. en-us Wed, 08 Nov 2017 00:00:00 +0530 Tue, 04 Sep 2018 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354951 Reassessment under the Karnataka Value Added Tax Act, 2003 can be exercised only by a prescribed authority that is specifically and expressly authorised by the Government or the Commissioner. Because the Deputy Commissioner who passed the reassessment order was not expressly named or designated in the authorisation relied on, the court treated the order as lacking competence. The reassessment therefore could not be sustained, and the impugned revisional order was set aside. Case-Laws VAT and Sales Tax Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354951