Limitation challenge to VAT reassessment: time-barred proceedings and reliance on a saving provision were put in issue.

Reassessment under the Gujarat Value Added Tax Act was challenged on limitation grounds, with the petitioner contending that proceedings initiated after expiry of Section 35(1) were time-barred and could not be sustained by invoking Section 34(8A). The dispute therefore centred on whether the reassessment notice and resulting order were legally maintainable despite the alleged lapse of the statutory period. The High Court issued notice to the respondents and stayed operation of the impugned order pending further hearing.

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Issues: Whether the reassessment proceedings initiated after expiry of the period under Section 35(1) of the Gujarat Value Added Tax Act, 2003 could be sustained, and whether recourse to Section 34(8A) of the said Act was available in the facts of the case.

Analysis: The petitioner asserted that the reassessment notice was issued after the limitation period had expired and that, once reassessment proceedings under Section 35(1) had become time-barred, the authority could not invoke Section 34(8A) to sustain the impugned action. The challenge was presented as involving a limitation objection to the reassessment exercise and related infirmities in the assessment order.

Outcome: Notice was issued to the respondents and the impugned order was stayed pending further hearing.

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