https://www.taxtmi.com/caselaws?id=432021 Delegation of the Commissioner's suo motu revisional power was invalid because the later delegation to the Additional Commissioner lacked the specific prior Government approval required by the Rules and was not duly gazetted. The notification also did not authorise revision of an assessment order passed by the Sales Tax Officer, as its scope was limited to orders of specified revisional or appellate officers. As the delegate acted beyond the authority conferred by the enabling notification and rules, the revisional order and consequential demand were without jurisdiction and were set aside. en-us Tue, 20 Dec 2022 00:00:00 +0530 Tue, 27 Dec 2022 07:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432021 Delegation of the Commissioner's suo motu revisional power was invalid because the later delegation to the Additional Commissioner lacked the specific prior Government approval required by the Rules and was not duly gazetted. The notification also did not authorise revision of an assessment order passed by the Sales Tax Officer, as its scope was limited to orders of specified revisional or appellate officers. As the delegate acted beyond the authority conferred by the enabling notification and rules, the revisional order and consequential demand were without jurisdiction and were set aside. Case-Laws VAT and Sales Tax Tue, 20 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432021