Revisional notice under sales tax law set aside, with liberty to issue fresh proceedings in accordance with law

A show cause notice under Section 40(2) of the Haryana General Sales Tax Act, 1972, proposing revision of a concluded assessment, was challenged on the ground that it should have been issued by an officer senior in rank to the assessing authority. During hearing, the State stated that the notice could be treated as withdrawn, while reserving liberty to issue a fresh notice in accordance with law. The writ petition was allowed, the impugned revisional notice was set aside, and the State was left free to initiate fresh proceedings under the same provision, without prejudice to the parties' rights.

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Issues: Whether the show cause notice issued under Section 40(2) of the Haryana General Sales Tax Act, 1972, proposing revision of an already concluded assessment, should be set aside with liberty to proceed afresh.

Analysis: The challenge to the notice was founded on the plea that the revisional notice ought to have been issued by an officer senior in rank to the assessing authority. During the hearing, the State stated on instructions that the impugned notice may be treated as withdrawn, while reserving liberty to issue a fresh notice in accordance with law.

Conclusion: The writ petition was allowed and the show cause notice was set aside, with liberty to the State to proceed afresh in accordance with law and without prejudice to the rights of the parties.

Final Conclusion: The impugned revisional notice ceased to operate, but the State retained the right to initiate fresh proceedings under the same provision in compliance with law.

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