https://www.taxtmi.com/caselaws?id=366560 Once reassessment proceedings are validly initiated, the earlier assessment order ceases to remain operative for further revision. On the stated facts, notices had already been issued under Section 39(2)(e) of the Karnataka Value Added Tax Act, 2003 for the same tax periods, so the prior order no longer survived in law for revisional scrutiny under Section 63-A(1). Revisional jurisdiction could not, therefore, be exercised against an order that had already been rendered inoperative by the reassessment process. The proper course was to permit the reassessment to proceed and be concluded by the assessing authority, and the revisional orders were without jurisdiction. en-us Tue, 03 Apr 2018 00:00:00 +0530 Fri, 07 Sep 2018 07:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366560 Once reassessment proceedings are validly initiated, the earlier assessment order ceases to remain operative for further revision. On the stated facts, notices had already been issued under Section 39(2)(e) of the Karnataka Value Added Tax Act, 2003 for the same tax periods, so the prior order no longer survived in law for revisional scrutiny under Section 63-A(1). Revisional jurisdiction could not, therefore, be exercised against an order that had already been rendered inoperative by the reassessment process. The proper course was to permit the reassessment to proceed and be concluded by the assessing authority, and the revisional orders were without jurisdiction. Case-Laws VAT and Sales Tax Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366560