https://www.taxtmi.com/caselaws?id=464107 Section 56 of the Kerala Value Added Tax Act permits suo motu revision only against the proper subordinate order and contains a bar where the order has already been subjected to appeal or revision. Where an appellate authority has not set aside the assessment but has issued binding directions for a modified assessment, the consequential order passed in compliance with those directions cannot be revised in isolation. The revisional authority must first bring the appellate order itself within challenge under the statutory framework; otherwise, revising the consequential order is impermissible and any remand would be futile because the assessing authority remains bound by the unchallenged appellate directions. en-us Tue, 18 Mar 2025 00:00:00 +0530 Sun, 05 Oct 2025 20:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464107 Section 56 of the Kerala Value Added Tax Act permits suo motu revision only against the proper subordinate order and contains a bar where the order has already been subjected to appeal or revision. Where an appellate authority has not set aside the assessment but has issued binding directions for a modified assessment, the consequential order passed in compliance with those directions cannot be revised in isolation. The revisional authority must first bring the appellate order itself within challenge under the statutory framework; otherwise, revising the consequential order is impermissible and any remand would be futile because the assessing authority remains bound by the unchallenged appellate directions. Case-Laws GST Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464107