https://www.taxtmi.com/caselaws?id=328003 Assessment proceedings under the Gujarat VAT Act were directed to consider the petitioners' objection to the applicability of section 50 and its stated consequences. The Assessing Officer was required to take those contentions into account while framing the assessment. The respondents were also directed to supply the books of account and seized hard-disks so the petitioners could respond, and coercive steps, including provisional attachment or recovery, were restrained until assessment finalisation and expiry of the statutory payment period. The petitioners' right to challenge any proceedings on jurisdiction or limitation grounds under section 34 was left open. en-us Tue, 03 May 2016 00:00:00 +0530 Mon, 23 May 2016 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328003 Assessment proceedings under the Gujarat VAT Act were directed to consider the petitioners' objection to the applicability of section 50 and its stated consequences. The Assessing Officer was required to take those contentions into account while framing the assessment. The respondents were also directed to supply the books of account and seized hard-disks so the petitioners could respond, and coercive steps, including provisional attachment or recovery, were restrained until assessment finalisation and expiry of the statutory payment period. The petitioners' right to challenge any proceedings on jurisdiction or limitation grounds under section 34 was left open. Case-Laws VAT and Sales Tax Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328003