Suo-Motu Revision Order Invalid: Addl. CST Lacks Jurisdiction to Revise STO's VAT and Sales Tax Assessment u/s 42.

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....Validity of suo-motu revision order - Admittedly, in the present case, it is the STO who has passed the assessment order under Section 42 of the OVAT Act which was sought to be revised by the Addl. CST. Therefore, even in terms of the notification dated 5th June, 2018 the Addl. CST lacked the jurisdiction to revise the order of the STO. - HC....