https://www.taxtmi.com/caselaws?id=456340 The Karnataka HC held that the Second Appellate Authority exceeded its jurisdiction by going beyond the scope of relief sought in a rectification application under Section 69 of KVAT Act, 2003. The assessee filed only a rectification application, not a regular appeal under Section 62. The Second Appellate Authority improperly made findings on discrepancies never raised in the rectification application and remanded the entire case back to the Assessing Authority. The deletion of Section 69(2A) by Act No. 17 of 2012 did not eliminate rectification powers under Section 69(1). The HC allowed revision petitions, set aside the Second Appellate Authority's order, and affirmed the First Appellate Authority's decision. en-us Fri, 25 Nov 2022 00:00:00 +0530 Wed, 17 Jul 2024 20:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456340 The Karnataka HC held that the Second Appellate Authority exceeded its jurisdiction by going beyond the scope of relief sought in a rectification application under Section 69 of KVAT Act, 2003. The assessee filed only a rectification application, not a regular appeal under Section 62. The Second Appellate Authority improperly made findings on discrepancies never raised in the rectification application and remanded the entire case back to the Assessing Authority. The deletion of Section 69(2A) by Act No. 17 of 2012 did not eliminate rectification powers under Section 69(1). The HC allowed revision petitions, set aside the Second Appellate Authority's order, and affirmed the First Appellate Authority's decision. Case-Laws VAT and Sales Tax Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456340