Suo motu revisional power - Levy of sales tax on turnover - As ...

Court Rules Against Suo Motu Revisional Power in Sales Tax Case Due to Distinct Facts in Cited Decision.

March 31, 2021

Case Laws     VAT and Sales Tax     HC

Suo motu revisional power - Levy of sales tax on turnover - As rightly contended by the learned counsel for the petitioner, the facts dealt with in the said decision were peculiar and the first respondent was not justified in issuing show cause to exercise his suo motu power solely based on the said decision, which dealt with on different factual position - The Revenue was clearly barred from directing the original assessment order to be restored on grounds, which were not contained in the original assessment order. - HC

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