https://www.taxtmi.com/caselaws?id=794872 Review jurisdiction under Order 47 Rule 1 of the Code of Civil Procedure, 1908 is limited to a self-evident error apparent on the face of the record and cannot reopen issues already argued and decided. The analysis states that alleged errors concerning opportunity to produce books, turnover reflected in tax records, and loss of accounting records did not satisfy that threshold. It further explains that a substantially identical challenge to a Karnataka VAT assessment, including disallowed deductions, input tax credit, and consequential tax, interest and penalty, could not displace the earlier determination where the assessee had failed to produce supporting records despite opportunity. The earlier decision therefore remained undisturbed and the demand intact. en-us Wed, 08 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794872 Review jurisdiction under Order 47 Rule 1 of the Code of Civil Procedure, 1908 is limited to a self-evident error apparent on the face of the record and cannot reopen issues already argued and decided. The analysis states that alleged errors concerning opportunity to produce books, turnover reflected in tax records, and loss of accounting records did not satisfy that threshold. It further explains that a substantially identical challenge to a Karnataka VAT assessment, including disallowed deductions, input tax credit, and consequential tax, interest and penalty, could not displace the earlier determination where the assessee had failed to produce supporting records despite opportunity. The earlier decision therefore remained undisturbed and the demand intact. Case-Laws VAT / Sales Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794872