https://www.taxtmi.com/caselaws?id=445716 The Commissioner's suo motu revisional power under Section 49(3) of the Chhattisgarh Value Added Tax Act, 2005 is confined to orders of specified subordinate officers and may be used only where the order is erroneous and prejudicial to revenue. Where the statute provides a separate appeal from the Appellate Deputy Commissioner to the Tribunal and declares the appellate order final subject only to statutory exceptions, revision cannot be used to bypass that appellate framework. Notices attempting to reopen such appellate orders outside those limits were held inconsistent with the Act and were quashed, leaving the appellate orders undisturbed. en-us Wed, 04 Oct 2023 00:00:00 +0530 Sat, 18 Nov 2023 08:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445716 The Commissioner's suo motu revisional power under Section 49(3) of the Chhattisgarh Value Added Tax Act, 2005 is confined to orders of specified subordinate officers and may be used only where the order is erroneous and prejudicial to revenue. Where the statute provides a separate appeal from the Appellate Deputy Commissioner to the Tribunal and declares the appellate order final subject only to statutory exceptions, revision cannot be used to bypass that appellate framework. Notices attempting to reopen such appellate orders outside those limits were held inconsistent with the Act and were quashed, leaving the appellate orders undisturbed. Case-Laws VAT and Sales Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445716