Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

Delegated Additional Commissioner's suo motu revision under s.23(4)(a) upheld; remedy limited to appeal under s.23(4)(c)(ii)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC dismissed the writ challenging a suo motu revision order by an Additional Commissioner under s.23(4)(a) of the OST Act, holding the Additional Commissioner validly exercised delegated revisionary power and that the Commissioner lacked jurisdiction to re-initiate revision once such delegated power was exercised. By virtue of the non-obstante clause in s.23(4)(d) and the delegation scheme under s.3/Rule 3, any remedy lies by way of appeal to the Commissioner under s.23(4)(c)(ii). The petitioner was directed to pursue the statutory appellate remedy against the order dated 31 May 2025 before the Commissioner and may raise all available grounds; the writ petition was disposed.....