The Calcutta High Court has dismissed a review application filed by the Revenue authorities, ruling that a Senior Joint Commissioner cannot invoke suo motu revisional powers under Section 85 of the West Bengal Value Added Tax Act, 2003, to revise an order passed by a Joint Commissioner under Section 86 of the same Act. Justice
Senior Joint Commissioner Cannot Suo Motu Revise Revisional Order Passed by Joint Commissioner Under Section 86 of WB VAT Act: Calcutta High Court
