https://www.taxtmi.com/caselaws?id=448417 Revisional power under Section 80(4) of the Jharkhand Value Added Tax Act, 2005 requires the authority to call for and examine the relevant records before forming satisfaction on the legality or propriety of the order. The text also notes that where review proceedings had already been initiated on the same factual foundation and were later dropped, a fresh suo motu revision on those same grounds was treated as an unsound use of the statutory scheme. Undue haste, absence of the relevant record on file, and reliance on unverified perusal were treated as indicators that the jurisdictional requirements for revision were not properly met. en-us Mon, 15 Jan 2024 00:00:00 +0530 Fri, 09 Jan 2026 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448417 Revisional power under Section 80(4) of the Jharkhand Value Added Tax Act, 2005 requires the authority to call for and examine the relevant records before forming satisfaction on the legality or propriety of the order. The text also notes that where review proceedings had already been initiated on the same factual foundation and were later dropped, a fresh suo motu revision on those same grounds was treated as an unsound use of the statutory scheme. Undue haste, absence of the relevant record on file, and reliance on unverified perusal were treated as indicators that the jurisdictional requirements for revision were not properly met. Case-Laws VAT / Sales Tax Mon, 15 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448417