https://www.taxtmi.com/caselaws?id=435444 Revisional interference under section 70(1) of the Tripura VAT Act was impermissible where the assessment order had already determined that excess tax had been paid and a refundable balance remained after adjustment. The revisional authority failed to identify any specific jurisdictional error, did not show prejudice to the State revenue, and did not give a reasoned basis for upsetting the assessment; the absence of an effective hearing and proper consideration of the dealer's reply further undermined the order. The notice and revisional order were therefore held beyond jurisdiction and liable to be set aside in favour of the assessee. en-us Tue, 14 Mar 2023 00:00:00 +0530 Mon, 11 Sep 2023 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435444 Revisional interference under section 70(1) of the Tripura VAT Act was impermissible where the assessment order had already determined that excess tax had been paid and a refundable balance remained after adjustment. The revisional authority failed to identify any specific jurisdictional error, did not show prejudice to the State revenue, and did not give a reasoned basis for upsetting the assessment; the absence of an effective hearing and proper consideration of the dealer's reply further undermined the order. The notice and revisional order were therefore held beyond jurisdiction and liable to be set aside in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435444