https://www.taxtmi.com/caselaws?id=14485 Suo motu revision under the Kerala General Sales Tax Act requires an order that is both erroneous and prejudicial to the Revenue. A Deputy Commissioner's remand of penalty proceedings for fresh consideration after proper hearing did not finally exonerate the assessee and was not prejudicial to the Revenue, so the Commissioner lacked jurisdiction to revise it. Penalty proceedings were also unsustainable because the assessee was not given a meaningful opportunity of hearing and the books were not properly verified before the penalty order was made. The remand order was restored and a fresh hearing before the original authority was required. en-us Fri, 03 Mar 2000 00:00:00 +0530 Tue, 10 Dec 2013 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14485 Suo motu revision under the Kerala General Sales Tax Act requires an order that is both erroneous and prejudicial to the Revenue. A Deputy Commissioner's remand of penalty proceedings for fresh consideration after proper hearing did not finally exonerate the assessee and was not prejudicial to the Revenue, so the Commissioner lacked jurisdiction to revise it. Penalty proceedings were also unsustainable because the assessee was not given a meaningful opportunity of hearing and the books were not properly verified before the penalty order was made. The remand order was restored and a fresh hearing before the original authority was required. Case-Laws Income Tax Fri, 03 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14485