https://www.taxtmi.com/caselaws?id=313307 The Additional Commissioner of Sales Tax (Appeal) had no jurisdiction to exercise suo motu revisional power under section 79(1) of the Odisha Value Added Tax Act, 2004 against an assessment order passed by the Sales Tax Officer. The notification relied on by the Revenue did not extend revisional authority to such orders, so the revisional order was without jurisdiction and could not stand. As the revisional order was unsustainable, the consequential appellate order passed on its basis was also quashed. en-us Tue, 09 May 2023 00:00:00 +0530 Sat, 06 Apr 2024 05:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313307 The Additional Commissioner of Sales Tax (Appeal) had no jurisdiction to exercise suo motu revisional power under section 79(1) of the Odisha Value Added Tax Act, 2004 against an assessment order passed by the Sales Tax Officer. The notification relied on by the Revenue did not extend revisional authority to such orders, so the revisional order was without jurisdiction and could not stand. As the revisional order was unsustainable, the consequential appellate order passed on its basis was also quashed. Case-Laws VAT and Sales Tax Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313307