https://www.taxtmi.com/caselaws?id=775138 Karnataka HC dismissed the appeal in a KVAT matter involving suo moto revision proceedings. The assessee received a reassessment order under Section 39(1) of KVAT Act in January 2017 but failed to file an appeal within the prescribed time. Instead, the assessee filed a rectification application under Section 69 after two years, which was improperly used as an alternative to appeal rather than for correcting apparent mistakes. The First Appellate Authority incorrectly examined the reassessment order's validity while hearing the rectification appeal. The Additional Commissioner initiated revision proceedings under Section 64 within the limitation period. The HC held that rectification and appeal are distinct remedies, and the First Appellate Authority lacked jurisdiction to examine the reassessment order in a rectification appeal. The revision proceedings were properly initiated within time limits. en-us Wed, 02 Jul 2025 00:00:00 +0530 Mon, 21 Jul 2025 08:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775138 Karnataka HC dismissed the appeal in a KVAT matter involving suo moto revision proceedings. The assessee received a reassessment order under Section 39(1) of KVAT Act in January 2017 but failed to file an appeal within the prescribed time. Instead, the assessee filed a rectification application under Section 69 after two years, which was improperly used as an alternative to appeal rather than for correcting apparent mistakes. The First Appellate Authority incorrectly examined the reassessment order's validity while hearing the rectification appeal. The Additional Commissioner initiated revision proceedings under Section 64 within the limitation period. The HC held that rectification and appeal are distinct remedies, and the First Appellate Authority lacked jurisdiction to examine the reassessment order in a rectification appeal. The revision proceedings were properly initiated within time limits. Case-Laws VAT / Sales Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775138