https://www.taxtmi.com/caselaws?id=164184 A settlement certificate cannot be revoked except in strict compliance with the statutory procedure, including a specific notice disclosing definite grounds, particulars and a real opportunity of hearing; on the facts, the vague notice and ex parte disposal rendered the revocation invalid, though fresh proceedings were left open. A suo motu revisional proceeding cannot be initiated while the settlement certificate remains operative, and the revisional authority must independently examine the record before exercising power; here, the pre-revocation, mechanical revision was incompetent and was quashed. As the recovery demand depended entirely on the failed revision, the consequential tax recovery proceeding also failed. en-us Fri, 23 Oct 2009 00:00:00 +0530 Sat, 19 Apr 2014 11:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164184 A settlement certificate cannot be revoked except in strict compliance with the statutory procedure, including a specific notice disclosing definite grounds, particulars and a real opportunity of hearing; on the facts, the vague notice and ex parte disposal rendered the revocation invalid, though fresh proceedings were left open. A suo motu revisional proceeding cannot be initiated while the settlement certificate remains operative, and the revisional authority must independently examine the record before exercising power; here, the pre-revocation, mechanical revision was incompetent and was quashed. As the recovery demand depended entirely on the failed revision, the consequential tax recovery proceeding also failed. Case-Laws VAT and Sales Tax Fri, 23 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164184