https://www.taxtmi.com/caselaws?id=440606 Revision under section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005 lay only against Tribunal orders passed under section 45(2) or section 46(3), and only where a timely application disclosed an erroneous decision of law or failure to decide a question of law. A Tribunal rectification order under section 47(1) was not revisable under that provision, and the attack on the original Tribunal order was time-barred. No question of law arose on the facts, so revisional jurisdiction could not be invoked and the revision was not maintainable. en-us Fri, 07 Jul 2023 00:00:00 +0530 Sat, 22 Jul 2023 20:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440606 Revision under section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005 lay only against Tribunal orders passed under section 45(2) or section 46(3), and only where a timely application disclosed an erroneous decision of law or failure to decide a question of law. A Tribunal rectification order under section 47(1) was not revisable under that provision, and the attack on the original Tribunal order was time-barred. No question of law arose on the facts, so revisional jurisdiction could not be invoked and the revision was not maintainable. Case-Laws VAT and Sales Tax Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440606