https://www.taxtmi.com/caselaws?id=157241 Section 42 of the Gujarat Sales Tax Act, read with rule 37-A, was treated as a procedural safeguard rather than an absolute bar on completing assessment after expiry of the original period. The Commissioner may stay assessment proceedings if reasons and circumstances are recorded in writing, and the order need not be a fully speaking order so long as the reasons are on record and germane to the statutory purpose. Writ interference is justified only where the reasons are irrelevant, extraneous, arbitrary, or show patent non-application of mind. A mistaken year reference or inclusion of an additional year, by itself, does not invalidate the extension. en-us Thu, 25 Jul 1991 00:00:00 +0530 Thu, 03 Oct 2013 13:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157241 Section 42 of the Gujarat Sales Tax Act, read with rule 37-A, was treated as a procedural safeguard rather than an absolute bar on completing assessment after expiry of the original period. The Commissioner may stay assessment proceedings if reasons and circumstances are recorded in writing, and the order need not be a fully speaking order so long as the reasons are on record and germane to the statutory purpose. Writ interference is justified only where the reasons are irrelevant, extraneous, arbitrary, or show patent non-application of mind. A mistaken year reference or inclusion of an additional year, by itself, does not invalidate the extension. Case-Laws VAT and Sales Tax Thu, 25 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157241