The Karnataka Government through circular dated 31-05-2021 has issued the Karnataka Value Added Tax Act
(Removal of Difficulties) Order, 2021. The the Karnataka Value Added Tax Act empowers Additional Commissioner and Commissioner to call for and examine the record of any order passed or proceeding recorded under this Act and if he considers that any order passed therein by any officer, who is not above the rank of a Joint Commissioner, is erroneous in so far as it is prejudicial to the interest of the revenue, he may, if necessary, stay the operation of such order.
This power can be invoked for four years from the passing of the order sought to be revised. The Removal of Difficulties Order provides that for orders relating to tax periods up to March 2017, the time limit shall be four years and three months.
