https://www.taxtmi.com/caselaws?id=768397 The one-year limitation for suo motu revision under Section 63-A(3) of the Karnataka Value Added Tax Act ran from the initiation of revisional proceedings, not from an earlier endorsement that only sought verification of a refund claim and records. Because the revisional notice was issued on 10.07.2014 and the final order followed on 21.02.2015, the order was within time. The prior view that the revision was time-barred failed to account for this distinction, and the jurisdiction challenge on limitation grounds was unsustainable. en-us Thu, 20 Mar 2025 00:00:00 +0530 Mon, 07 Apr 2025 08:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768397 The one-year limitation for suo motu revision under Section 63-A(3) of the Karnataka Value Added Tax Act ran from the initiation of revisional proceedings, not from an earlier endorsement that only sought verification of a refund claim and records. Because the revisional notice was issued on 10.07.2014 and the final order followed on 21.02.2015, the order was within time. The prior view that the revision was time-barred failed to account for this distinction, and the jurisdiction challenge on limitation grounds was unsustainable. Case-Laws VAT / Sales Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768397