https://www.taxtmi.com/caselaws?id=393222 Rule 32 of the Bihar Sales Tax Rules, 1983 required the reviewing authority acting under section 47 of the Bihar Finance Act, 1981 to record independent reasons before reopening a surcharge order. The court found that the review orders relied only on the audit objection and did not show any separate satisfaction that there was a mistake apparent from the record or that the surcharge objection was otherwise sustainable. Mere repetition of the audit objection was insufficient to meet the mandatory requirement of reasons. The review orders were therefore invalid, and the consequential appellate and tribunal orders were set aside, with the assessee entitled to refund or adjustment with interest. en-us Wed, 05 Feb 2020 00:00:00 +0530 Mon, 09 Mar 2020 08:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393222 Rule 32 of the Bihar Sales Tax Rules, 1983 required the reviewing authority acting under section 47 of the Bihar Finance Act, 1981 to record independent reasons before reopening a surcharge order. The court found that the review orders relied only on the audit objection and did not show any separate satisfaction that there was a mistake apparent from the record or that the surcharge objection was otherwise sustainable. Mere repetition of the audit objection was insufficient to meet the mandatory requirement of reasons. The review orders were therefore invalid, and the consequential appellate and tribunal orders were set aside, with the assessee entitled to refund or adjustment with interest. Case-Laws VAT and Sales Tax Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393222