https://www.taxtmi.com/caselaws?id=170624 A reassessment under the Gujarat Value Added Tax Act, 2003 cannot be sustained merely because the Excise Department issued a show cause notice; the assessing authority must independently examine relevant material and form its own conclusion that there was clandestine removal or VAT escapement before making additions. Because the reassessment rested only on that external notice and lacked independent factual or legal foundation, it was held unsustainable and quashed. Writ jurisdiction was also treated as available despite an appellate remedy where the impugned order was ex facie illegal. en-us Wed, 13 Nov 2013 00:00:00 +0530 Sat, 30 May 2015 15:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170624 A reassessment under the Gujarat Value Added Tax Act, 2003 cannot be sustained merely because the Excise Department issued a show cause notice; the assessing authority must independently examine relevant material and form its own conclusion that there was clandestine removal or VAT escapement before making additions. Because the reassessment rested only on that external notice and lacked independent factual or legal foundation, it was held unsustainable and quashed. Writ jurisdiction was also treated as available despite an appellate remedy where the impugned order was ex facie illegal. Case-Laws VAT and Sales Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170624