https://www.taxtmi.com/caselaws?id=161855 A suo motu review under section 48 of the Delhi Sales Tax Act, 1975 must rest on a mistake apparent from the record and the prior notice must clearly state the grounds for proposed action and give a reasonable opportunity of hearing. A vague notice that does not disclose specific grounds is contrary to the statutory scheme and natural justice, and the review power cannot be used to reopen a final assessment on a mere change of opinion. The later reliance on the Forty-sixth Amendment did not cure the defective notice. The review notice, demand and consequential orders were held invalid and quashed in favour of the assessee. en-us Thu, 05 May 2005 00:00:00 +0530 Sat, 08 Feb 2014 12:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161855 A suo motu review under section 48 of the Delhi Sales Tax Act, 1975 must rest on a mistake apparent from the record and the prior notice must clearly state the grounds for proposed action and give a reasonable opportunity of hearing. A vague notice that does not disclose specific grounds is contrary to the statutory scheme and natural justice, and the review power cannot be used to reopen a final assessment on a mere change of opinion. The later reliance on the Forty-sixth Amendment did not cure the defective notice. The review notice, demand and consequential orders were held invalid and quashed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161855