No revision by Commissioner to restore reassessment order if it had taken away remedy of filing appe

CST & VAT : Where First Appellate Authority annulled reassessment order passed by Assessing Authority and remanded matter to him and thereafter Commissioner in exercise of his suo moto revisional powers available under section 22A of Karnataka Sales Tax Act, 1957 set aside appellate order and restored reassessment order, since Commissioner had virtually left assessee without remedy of first appeal provided under section 20, order of Commissioner was set aside and matter was remanded back to Firs