https://www.taxtmi.com/caselaws?id=771087 Revisional jurisdiction under the Odisha Value Added Tax Act, 2004 was unavailable against an order of rectification when the rectification related back to the assessment order framed under Section 42. The text states that revisions filed under Section 79(2) before the Additional Commissioner and the Commissioner could not be entertained because the revisional authorities lacked statutory authority over such an order. Orders made without jurisdiction were treated as ineffective and without legal force, and the revision orders were therefore quashed, with liberty to pursue the appropriate alternative remedy under the Act. en-us Thu, 08 May 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771087 Revisional jurisdiction under the Odisha Value Added Tax Act, 2004 was unavailable against an order of rectification when the rectification related back to the assessment order framed under Section 42. The text states that revisions filed under Section 79(2) before the Additional Commissioner and the Commissioner could not be entertained because the revisional authorities lacked statutory authority over such an order. Orders made without jurisdiction were treated as ineffective and without legal force, and the revision orders were therefore quashed, with liberty to pursue the appropriate alternative remedy under the Act. Case-Laws VAT / Sales Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771087