https://www.taxtmi.com/caselaws?id=160608 A reopening notice under section 24 of the Delhi Sales Tax Act, 1975 must rest on a prima facie basis showing that turnover escaped assessment, was under-assessed, attracted a lower rate, or involved a wrongful deduction. The statutory requirement of reason to believe is a condition precedent, so a completed assessment cannot be reopened on the officer's bare assertion. While the reasons need not be stated in the notice itself, some identifiable foundation for the belief must exist. On that basis, the notice was held invalid and was quashed. en-us Fri, 12 Jan 2001 00:00:00 +0530 Fri, 20 Dec 2013 16:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160608 A reopening notice under section 24 of the Delhi Sales Tax Act, 1975 must rest on a prima facie basis showing that turnover escaped assessment, was under-assessed, attracted a lower rate, or involved a wrongful deduction. The statutory requirement of reason to believe is a condition precedent, so a completed assessment cannot be reopened on the officer's bare assertion. While the reasons need not be stated in the notice itself, some identifiable foundation for the belief must exist. On that basis, the notice was held invalid and was quashed. Case-Laws VAT and Sales Tax Fri, 12 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160608