https://www.taxtmi.com/forum/issue?id=119333 The text addresses whether a revisional authority may monitor or condition adjudication of tax demands, asserting that adjudication requires an independent application of mind by the Proper Officer and that revisional power is a corrective jurisdiction exercisable after an order is passed when it is erroneous and prejudicial to revenue. It argues that pre decision monitoring by revisional authorities or circulars directing oversight intrudes on quasi judicial independence, risks administrative influence on fact finding and reasoning, and should be resisted through representations or legal challenge while preserving principles of natural justice. en-us Tue, 01 Oct 2024 12:24:05 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119333 The text addresses whether a revisional authority may monitor or condition adjudication of tax demands, asserting that adjudication requires an independent application of mind by the Proper Officer and that revisional power is a corrective jurisdiction exercisable after an order is passed when it is erroneous and prejudicial to revenue. It argues that pre decision monitoring by revisional authorities or circulars directing oversight intrudes on quasi judicial independence, risks administrative influence on fact finding and reasoning, and should be resisted through representations or legal challenge while preserving principles of natural justice. Discussion-Forum GST Tue, 01 Oct 2024 12:24:05 +0530 https://www.taxtmi.com/forum/issue?id=119333