https://www.taxtmi.com/caselaws?id=450095 Suo motu revision under Section 20(1) of the Nagaland sales tax law is permissible only when the Commissioner, on the existing record, first forms a reasoned view that the assessment order is erroneous and prejudicial to revenue. That jurisdictional precondition cannot be met by reopening concluded assessments through fresh verification, re-examination of accounts, or a roving inquiry, and the revisional power cannot replace reassessment under Section 14. The revisional authority also cannot determine liability under the Central Sales Tax Act while acting under the State revisional provision. On that basis, the revision proceedings and consequential demand notices were quashed as beyond jurisdiction. en-us Mon, 19 Feb 2024 00:00:00 +0530 Thu, 08 Jan 2026 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450095 Suo motu revision under Section 20(1) of the Nagaland sales tax law is permissible only when the Commissioner, on the existing record, first forms a reasoned view that the assessment order is erroneous and prejudicial to revenue. That jurisdictional precondition cannot be met by reopening concluded assessments through fresh verification, re-examination of accounts, or a roving inquiry, and the revisional power cannot replace reassessment under Section 14. The revisional authority also cannot determine liability under the Central Sales Tax Act while acting under the State revisional provision. On that basis, the revision proceedings and consequential demand notices were quashed as beyond jurisdiction. Case-Laws VAT / Sales Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450095