https://www.taxtmi.com/caselaws?id=437620 The Court found that the initiation of review proceedings against the Petitioner-company was void ab initio due to the absence of necessary sanction, making them invalid. Additionally, the Appellate Authority's order remanding the matter back to the Assessing Authority was deemed improper since the review proceedings were void from the start. The Court set aside the review and appellate orders, directing the refund or adjustment of any penalties imposed on the Petitioner-company. It clarified that its decision did not restrict the authorities from exercising their powers within the confines of the law. en-us Mon, 01 May 2023 00:00:00 +0530 Thu, 11 May 2023 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437620 The Court found that the initiation of review proceedings against the Petitioner-company was void ab initio due to the absence of necessary sanction, making them invalid. Additionally, the Appellate Authority's order remanding the matter back to the Assessing Authority was deemed improper since the review proceedings were void from the start. The Court set aside the review and appellate orders, directing the refund or adjustment of any penalties imposed on the Petitioner-company. It clarified that its decision did not restrict the authorities from exercising their powers within the confines of the law. Case-Laws VAT and Sales Tax Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437620