https://www.taxtmi.com/caselaws?id=157134 A stay of assessment proceedings under the proviso to section 42(1) of the Gujarat Sales Tax Act is an administrative measure, not a quasi-judicial determination, so prior notice and hearing are not required. Because the order affects the assessee by postponing assessment and extending limitation, it should record the reasons for the stay and be communicated to the assessee. On the facts, the High Court accepted that the stay order was actually made on 31 August 1987 and was not shown to be ante-dated or invalid merely because service was delayed. en-us Wed, 12 Feb 1992 00:00:00 +0530 Mon, 30 Sep 2013 15:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157134 A stay of assessment proceedings under the proviso to section 42(1) of the Gujarat Sales Tax Act is an administrative measure, not a quasi-judicial determination, so prior notice and hearing are not required. Because the order affects the assessee by postponing assessment and extending limitation, it should record the reasons for the stay and be communicated to the assessee. On the facts, the High Court accepted that the stay order was actually made on 31 August 1987 and was not shown to be ante-dated or invalid merely because service was delayed. Case-Laws VAT and Sales Tax Wed, 12 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157134