https://www.taxtmi.com/caselaws?id=465485 A suo motu revisional power under the Himachal Pradesh General Sales Tax Act must be exercised within a reasonable time even if no express limitation is prescribed, and a revision initiated after nearly six years was treated as invalid. The Court also held that completed assessment orders, once acted upon and finalised in the assessee's favour, could not be reopened merely because a later Supreme Court decision took a different view. The concluded position could not be disturbed without a fresh lawful basis, and the assessee's relief was restored. en-us Fri, 20 Oct 2023 00:00:00 +0530 Sat, 27 Dec 2025 18:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465485 A suo motu revisional power under the Himachal Pradesh General Sales Tax Act must be exercised within a reasonable time even if no express limitation is prescribed, and a revision initiated after nearly six years was treated as invalid. The Court also held that completed assessment orders, once acted upon and finalised in the assessee's favour, could not be reopened merely because a later Supreme Court decision took a different view. The concluded position could not be disturbed without a fresh lawful basis, and the assessee's relief was restored. Case-Laws VAT / Sales Tax Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465485