2026-VIL-118-CAL
  1. Home
  2. 2026-VIL-118-CAL

VAT High Court Cases

West Bengal Value Added Tax Act, 2003 - Revisional jurisdiction under Sections 85 and 86 of WBVAT Act, 2003 – Respondent-assessee earlier obtained an order from the Joint Commissioner under Section 86 of the WBVAT Act, directing issuance of certain export-related declarations. Subsequently, the Senior Joint Commissioner, in exercise of suo motu revisional powers under Section 85, modified the order of the Joint Commissioner - Whether the Senior Joint Commissioner had the authority to exercise suo motu revisional jurisdiction under Section 85 over an order passed by the Joint Commissioner under Section 86 – HELD - Once an order has been subjected to revision under Section 86 by a Joint Commissioner acting as a delegatee of the Commissioner, the same order cannot thereafter be revised by a Senior Joint Commissioner under Section 85. An order passed by a delegatee under Section 86 assumes the character of an order of the Commissioner himself, and therefore, does not fall within the scope of Section 85, which empowers revision of orders passed by subordinate officers appointed under Section 6(1) to assist the Commissioner - Once the revisional jurisdiction is exercised by one officer under a similar provision, the same revisional jurisdiction cannot be re-invoked by another officer seeking to exercise powers under the same section, as the power of revision over the same subject-matter stands exhausted. Accordingly, the Senior Joint Commissioner lacked the authority to exercise suo motu revisional jurisdiction under Section 85 over the order passed by the Joint Commissioner under Section 86 - The review application filed by Revenue is dismissed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Jan '26 Burning issues:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?