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2021 (3) TMI 10 - HC - VAT and Sales TaxValidity of reversal of order of the First Appellate Court on the basis of facts and circumstances of the case - whether the reversal was justified particularly on the ground that the assessee did not file a revised return under Section 35(4) of the KVAT Act, 2003 - HELD THAT:- Powers under Section 64 of the Act can be invoked only if the order is erroneous insofar as it is prejudicial to the interest of the revenue. Thus, twin conditions are required to be satisfied for invoking the powers under Section 64 of the Act viz., that the order sought to be revised is erroneous insofar as it is prejudicial to the interest of the revenue. However, from perusal of the impugned order dated 08.06.2015, it is evident that the Additional Commissioner of Commercial Taxes has not recorded a finding that the order passed by the Joint Commissioner of Commercial Taxes is erroneous insofar as it is prejudicial to the interest of the revenue. The Joint Commissioner of Commercial Taxes has acted like an Appellate Authority while passing the impugned order dated 08.06.2015. The condition precedent for invocation of power under Section 64 (1) of the Act having not been satisfied, the impugned order cannot be sustained in the eye of law. In the result, the order dated 08.06.2015 passed by the Additional Commissioner of Commercial Taxes is hereby quashed - the substantial questions of law are answered in favour of the appellant and against the respondents.
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