https://www.taxtmi.com/caselaws?id=330552 Section 34(8A) of the Gujarat Value Added Tax Act is confined to use during pending proceedings under the Act and cannot be invoked to reopen a concluded assessment that has already become time-barred. Read with the assessment and reassessment scheme in sections 32, 33, 34 and 35, the provision does not authorise disturbance of assessments that have attained finality, especially where the reassessment power itself is barred by limitation. A mere internal scrutiny or file examination is insufficient to satisfy the requirement that the power be exercised "during the course of any proceedings". en-us Thu, 21 Jul 2016 00:00:00 +0530 Tue, 20 Mar 2018 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330552 Section 34(8A) of the Gujarat Value Added Tax Act is confined to use during pending proceedings under the Act and cannot be invoked to reopen a concluded assessment that has already become time-barred. Read with the assessment and reassessment scheme in sections 32, 33, 34 and 35, the provision does not authorise disturbance of assessments that have attained finality, especially where the reassessment power itself is barred by limitation. A mere internal scrutiny or file examination is insufficient to satisfy the requirement that the power be exercised "during the course of any proceedings". Case-Laws VAT and Sales Tax Thu, 21 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330552