https://www.taxtmi.com/caselaws?id=161320 A suo motu revisional notice under section 36(1) of the Assam General Sales Tax Act, 1993 could not be used to reopen completed assessments merely because later materials suggested escaped turnover. The revisional power was confined to correcting an assessment that was jurisdictionally erroneous and prejudicial to revenue, not to revising a concluded assessment on a changed view of the merits. Where later information pointed to escaped turnover, the appropriate remedy lay under the escaped assessment provision before the assessing officer, not through revision. The challenge to the notice was treated as maintainable, since a party cannot be compelled to undergo an unlawful proceeding, and the notice was held unsustainable. en-us Tue, 14 Oct 2003 00:00:00 +0530 Fri, 05 Jul 2024 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161320 A suo motu revisional notice under section 36(1) of the Assam General Sales Tax Act, 1993 could not be used to reopen completed assessments merely because later materials suggested escaped turnover. The revisional power was confined to correcting an assessment that was jurisdictionally erroneous and prejudicial to revenue, not to revising a concluded assessment on a changed view of the merits. Where later information pointed to escaped turnover, the appropriate remedy lay under the escaped assessment provision before the assessing officer, not through revision. The challenge to the notice was treated as maintainable, since a party cannot be compelled to undergo an unlawful proceeding, and the notice was held unsustainable. Case-Laws VAT and Sales Tax Tue, 14 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161320