https://www.taxtmi.com/caselaws?id=466006 Whether s.18 of the Assam General Sales Tax Act permits reassessment beyond four years without prior recorded satisfaction of the Commissioner: court held statutory text requires the Commissioner to record reasons and be satisfied before issuance of a notice extending limitation to eight years; subsequent ratification by the Commissioner cannot validate a notice issued after the four-year period because the precondition is temporal and mandatory. Outcome: reassessment notice issued beyond four years in absence of prior recorded satisfaction by the Commissioner was quashed by the HC. en-us Tue, 04 Dec 2012 00:00:00 +0530 Tue, 20 Jan 2026 10:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466006 Whether s.18 of the Assam General Sales Tax Act permits reassessment beyond four years without prior recorded satisfaction of the Commissioner: court held statutory text requires the Commissioner to record reasons and be satisfied before issuance of a notice extending limitation to eight years; subsequent ratification by the Commissioner cannot validate a notice issued after the four-year period because the precondition is temporal and mandatory. Outcome: reassessment notice issued beyond four years in absence of prior recorded satisfaction by the Commissioner was quashed by the HC. Case-Laws Service Tax Tue, 04 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466006