Pendency as a condition precedent limits Section 34(8A) power; order without pending proceedings is void.

Section 34(8A) of the Gujarat Value Added Tax Act, 2003 can be exercised only when proceedings under the Act are pending, because pendency is a statutory condition precedent to the power. Where the earlier assessment has attained finality and no reassessment or revision proceedings are pending, the authority lacks jurisdiction to invoke that provision. An order passed in the absence of the required pendency is ultra vires, without jurisdiction, and cannot be sustained; the impugned assessment order was therefore quashed.

---

---

Issues: Whether an order could be passed under Section 34(8A) of the Gujarat Value Added Tax Act, 2003 in the absence of any pending proceedings under the Act.

Analysis: Section 34(8A) could be invoked only when proceedings under the Act were pending, since pendency of proceedings was the condition precedent for exercising that power. The earlier assessment had attained finality and no reassessment or revision proceedings were pending when the impugned order was made. In the absence of the statutory precondition, the authority lacked jurisdiction to invoke Section 34(8A).

Conclusion: The impugned order under Section 34(8A) was without jurisdiction and could not be sustained.

Final Conclusion: The writ petition succeeded and the impugned assessment order was quashed.

Ratio Decidendi: The power under Section 34(8A) of the Gujarat Value Added Tax Act, 2003 can be exercised only during pending proceedings under the Act; absent such pendency, the order is ultra vires and void.

---