2026-VIL-460-JHR
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VAT High Court Cases

Bihar Finance Act, 1981 - Exercise of suo moto revisional jurisdiction and scope of Revisional powers - Revisional authority partly disagreed with appellant’s contention that the transaction constituted only a stock transfer and not an inter-State sale - Whether the exercise of suo moto revisional jurisdiction by the Joint Commissioner is valid when the Supreme Court’s subsequent decision substantially overruled the view on the scope of revisional jurisdiction – HELD - The revisional authority had relied on the law laid down in Ashok Leyland-I, which was substantially overruled by the Supreme Court in Ashok Leyland-II. In Ashok Leyland-II, the Supreme Court clarified that although the orders made under Section 6(A)(2) of the Central Sales Tax Act, 1956 are conclusive, they can be reopened on limited grounds such as fraud, collusion, misrepresentation, or suppression of material facts - It would not be appropriate for this Court to make a truncated decision on points of law and then remand the matter to the Tribunal to apply that law to the material on record. The Tribunal’s comprehensive decision, both on points of law and on facts, given the overruling of Ashok Leyland-I by Ashok Leyland-II, would best serve the interests of justice – The matter is remanded to the Tribunal for fresh consideration by considering the rival contentions in the context of the decision of the Hon’ble Supreme Court in the case of Ashok Leyland-II and the impact of the amendment brought about to Section 6(A) of the CST Act by the Finance Act, 2010 – The case is disposed of
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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