https://www.taxtmi.com/caselaws?id=414648 Section 15(2) of the Karnataka Tax on Entry of Goods Act, 1979 confers distinct revisional powers on the Commissioner, Additional Commissioner, and Joint Commissioner, and the Additional Commissioner may revise orders of a Joint Commissioner or an appellate authority of Deputy Commissioner rank. An order made without jurisdiction is a nullity, so the jurisdictional objection could be raised at the appellate stage. The Additional Commissioner did not usurp the assessing authority's function: he set aside the appellate order only on the RS Emulsion issue and directed the assessing authority to recompute turnover and tax liability. That direction fell within revisional power, because the restriction is against the revisional authority itself undertaking reassessment, not against remitting the matter for fresh consideration. en-us Fri, 17 Sep 2021 00:00:00 +0530 Sat, 13 Nov 2021 20:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414648 Section 15(2) of the Karnataka Tax on Entry of Goods Act, 1979 confers distinct revisional powers on the Commissioner, Additional Commissioner, and Joint Commissioner, and the Additional Commissioner may revise orders of a Joint Commissioner or an appellate authority of Deputy Commissioner rank. An order made without jurisdiction is a nullity, so the jurisdictional objection could be raised at the appellate stage. The Additional Commissioner did not usurp the assessing authority's function: he set aside the appellate order only on the RS Emulsion issue and directed the assessing authority to recompute turnover and tax liability. That direction fell within revisional power, because the restriction is against the revisional authority itself undertaking reassessment, not against remitting the matter for fresh consideration. Case-Laws VAT and Sales Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414648