2026-VIL-1062-ALH
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VAT High Court Cases

U.P. VAT Act, 2008 - Revisional Power - Jurisdiction of Joint Commissioner - Notice under Section 56(2) of UPVAT Act proposing to revise the assessment order - Joint Commissioner revised the order and enhanced taxable turnover creating additional liability - Whether Joint Commissioner (Executive), Commercial Tax, had jurisdiction to exercise revisional power under Section 56(1) of the U.P. VAT Act in the absence of any authorization from the Commissioner, Commercial Tax and whether proceedings initiated without such authorization are valid - HELD - The record shows that after implementation of U.P. VAT Act, the Commissioner, Commercial Tax, did not authorize the Joint Commissioner (Executive), Etawah, to initiate proceedings under Section 56(1) of the U.P. VAT Act. The State could not demonstrate that such power was delegated to the Joint Commissioner by any Notification, Act or Circular. A question of jurisdiction goes to the root of the matter and can be raised at any stage even if not raised before lower authorities - The question of jurisdiction raised for the first time can be entertained and adjudicated as it goes to the root of the matter. In the absence of authorization from the Commissioner, the proceedings initiated by the Joint Commissioner in exercise of power under Section 56(1) of the U.P. VAT Act are without jurisdiction and void ab initio - The proceedings initiated by the Joint Commissioner (Executive), Commercial Tax, Etawah are set aside as void ab initio for lack of jurisdiction - Revision is allowed
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