https://www.taxtmi.com/caselaws?id=327096 Revisional power under the repealed sales tax regime remained available for pre-1 April 2005 assessments through the saving provisions of the VAT enactment, and the officer issuing the show-cause notice had the necessary authority, so the jurisdictional challenge failed. However, a quasi-judicial revision must be based on independent application of mind and not on superior dictation; the record showed that the notice was initiated from an upper-level note, with no fresh independent satisfaction despite earlier rejection of the same refund premise. The show-cause notice was therefore quashed as invalid. en-us Tue, 26 Apr 2016 00:00:00 +0530 Tue, 17 Jan 2017 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327096 Revisional power under the repealed sales tax regime remained available for pre-1 April 2005 assessments through the saving provisions of the VAT enactment, and the officer issuing the show-cause notice had the necessary authority, so the jurisdictional challenge failed. However, a quasi-judicial revision must be based on independent application of mind and not on superior dictation; the record showed that the notice was initiated from an upper-level note, with no fresh independent satisfaction despite earlier rejection of the same refund premise. The show-cause notice was therefore quashed as invalid. Case-Laws VAT and Sales Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327096