https://www.taxtmi.com/caselaws?id=798863 Revisional jurisdiction under Section 56(1) could not be exercised by a Joint Commissioner (Executive) without a notification, circular, statutory delegation, or authorisation from the Commissioner. A jurisdictional defect goes to the root of the matter and may be raised at any stage, including in revision. In the absence of material establishing delegated or authorised power, revisional proceedings initiated by the Joint Commissioner (Executive) were void from inception. en-us Fri, 11 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798863 Revisional jurisdiction under Section 56(1) could not be exercised by a Joint Commissioner (Executive) without a notification, circular, statutory delegation, or authorisation from the Commissioner. A jurisdictional defect goes to the root of the matter and may be raised at any stage, including in revision. In the absence of material establishing delegated or authorised power, revisional proceedings initiated by the Joint Commissioner (Executive) were void from inception. Case-Laws VAT / Sales Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798863