https://www.taxtmi.com/caselaws?id=182099 A show cause notice under Section 40(2) of the Haryana General Sales Tax Act, 1972, proposing revision of a concluded assessment, was challenged on the ground that it should have been issued by an officer senior in rank to the assessing authority. During hearing, the State stated that the notice could be treated as withdrawn, while reserving liberty to issue a fresh notice in accordance with law. The writ petition was allowed, the impugned revisional notice was set aside, and the State was left free to initiate fresh proceedings under the same provision, without prejudice to the parties' rights. en-us Thu, 05 Feb 2015 00:00:00 +0530 Mon, 02 May 2016 22:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182099 A show cause notice under Section 40(2) of the Haryana General Sales Tax Act, 1972, proposing revision of a concluded assessment, was challenged on the ground that it should have been issued by an officer senior in rank to the assessing authority. During hearing, the State stated that the notice could be treated as withdrawn, while reserving liberty to issue a fresh notice in accordance with law. The writ petition was allowed, the impugned revisional notice was set aside, and the State was left free to initiate fresh proceedings under the same provision, without prejudice to the parties' rights. Case-Laws VAT and Sales Tax Thu, 05 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182099