https://www.taxtmi.com/caselaws?id=404682 Revisional jurisdiction under Section 64(1) of the Karnataka Value Added Tax Act, 2003 can be exercised only if the order under revision is both erroneous and prejudicial to the interests of the revenue. The revisional authority must record findings on both jurisdictional conditions before interfering with an appellate order. Because the impugned revision did not establish either requirement, the interference was unsustainable and the revisional order was quashed. en-us Thu, 18 Feb 2021 00:00:00 +0530 Wed, 16 Jun 2021 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404682 Revisional jurisdiction under Section 64(1) of the Karnataka Value Added Tax Act, 2003 can be exercised only if the order under revision is both erroneous and prejudicial to the interests of the revenue. The revisional authority must record findings on both jurisdictional conditions before interfering with an appellate order. Because the impugned revision did not establish either requirement, the interference was unsustainable and the revisional order was quashed. Case-Laws VAT and Sales Tax Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404682