https://www.taxtmi.com/caselaws?id=149777 In exercising discretion under section 30 of the U.P. Sales Tax Act, the authority may consider that setting aside an ex parte assessment would leave a fresh assessment time-barred, because reopening is not automatic even where sufficient cause is shown. The High Court further held that the revisional authority could validly use suo motu power to set aside the original assessment and direct a fresh assessment, where that course preserved the assessee's opportunity while protecting the revenue's interest. The assessee's reference request was therefore declined. en-us Tue, 13 Jan 1970 00:00:00 +0530 Fri, 03 May 2013 14:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149777 In exercising discretion under section 30 of the U.P. Sales Tax Act, the authority may consider that setting aside an ex parte assessment would leave a fresh assessment time-barred, because reopening is not automatic even where sufficient cause is shown. The High Court further held that the revisional authority could validly use suo motu power to set aside the original assessment and direct a fresh assessment, where that course preserved the assessee's opportunity while protecting the revenue's interest. The assessee's reference request was therefore declined. Case-Laws VAT and Sales Tax Tue, 13 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149777