https://www.taxtmi.com/caselaws?id=161328 The court allowed the writ petition and set aside the impugned notice issued under section 36(1) of the Assam General Sales Tax Act, 1993, as the necessary conditions for exercising the revisional power were found to be absent. The court held that the notice lacked disclosure of any jurisdictional error, and the Commissioner's satisfaction of the order being erroneous was not evident. Thus, the court quashed the notice, emphasizing the requirement for the order to be both "erroneous" and "prejudicial to the interest of revenue" for the revisional power to be applicable. en-us Thu, 09 Jan 2003 00:00:00 +0530 Tue, 14 Jan 2014 18:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161328 The court allowed the writ petition and set aside the impugned notice issued under section 36(1) of the Assam General Sales Tax Act, 1993, as the necessary conditions for exercising the revisional power were found to be absent. The court held that the notice lacked disclosure of any jurisdictional error, and the Commissioner's satisfaction of the order being erroneous was not evident. Thus, the court quashed the notice, emphasizing the requirement for the order to be both "erroneous" and "prejudicial to the interest of revenue" for the revisional power to be applicable. Case-Laws VAT and Sales Tax Thu, 09 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161328