https://www.taxtmi.com/caselaws?id=437620 Where the statute and rules make prior written sanction of the Commissioner a condition precedent for review, review proceedings initiated without such sanction and beyond the permitted period are void ab initio and unsustainable in law. An appellate authority cannot cure a jurisdictional defect by remanding such a matter for de novo adjudication, because an order void from inception cannot be legitimised by fresh proceedings. The review orders and the appellate remand orders were therefore quashed, with consequential relief for refund or adjustment of any amount recovered. 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 Where the statute and rules make prior written sanction of the Commissioner a condition precedent for review, review proceedings initiated without such sanction and beyond the permitted period are void ab initio and unsustainable in law. An appellate authority cannot cure a jurisdictional defect by remanding such a matter for de novo adjudication, because an order void from inception cannot be legitimised by fresh proceedings. The review orders and the appellate remand orders were therefore quashed, with consequential relief for refund or adjustment of any amount recovered. Case-Laws VAT and Sales Tax Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437620