https://www.taxtmi.com/caselaws?id=306917 Section 79 of the Odisha Value Added Tax Act, 2004 bars suo motu revision where the order sought to be revised has already been made the subject matter of appeal, and it also prevents revisional interference on a point already raised and decided in that appeal. The High Court held that the Commissioner could not invoke revisional power after the assessment order had been considered in appeal under Section 77, especially where the Department had an available appellate remedy under Section 78. The impugned notice and consequential proceedings were quashed as contrary to the statutory bar on revisional jurisdiction. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sun, 05 Mar 2023 16:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306917 Section 79 of the Odisha Value Added Tax Act, 2004 bars suo motu revision where the order sought to be revised has already been made the subject matter of appeal, and it also prevents revisional interference on a point already raised and decided in that appeal. The High Court held that the Commissioner could not invoke revisional power after the assessment order had been considered in appeal under Section 77, especially where the Department had an available appellate remedy under Section 78. The impugned notice and consequential proceedings were quashed as contrary to the statutory bar on revisional jurisdiction. Case-Laws VAT and Sales Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306917