https://www.taxtmi.com/caselaws?id=784817 A suo motu revision notice under the Karnataka Value Added Tax Act was held unsustainable where it was issued nearly ten years after the appellate order and after substantial unexplained delay. Even though the proceedings were said to fall within the outer limit under Section 64(3)(c), the unexplained lapse between calling for records, receiving the file, and issuing notice rendered the exercise of revisional power arbitrary and unreasonable. The notice and resulting revision were set aside, and the issue was decided in favour of the assessee. en-us Wed, 19 Nov 2025 00:00:00 +0530 Tue, 13 Jan 2026 08:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784817 A suo motu revision notice under the Karnataka Value Added Tax Act was held unsustainable where it was issued nearly ten years after the appellate order and after substantial unexplained delay. Even though the proceedings were said to fall within the outer limit under Section 64(3)(c), the unexplained lapse between calling for records, receiving the file, and issuing notice rendered the exercise of revisional power arbitrary and unreasonable. The notice and resulting revision were set aside, and the issue was decided in favour of the assessee. Case-Laws VAT / Sales Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784817