https://www.taxtmi.com/caselaws?id=335181 Section 34(8A) of the Gujarat Value Added Tax Act, 2003 can be invoked only when assessment or other proceedings are actually pending. Where the return had already attained finality by self-assessment and the statutory periods for audit assessment, reassessment and revision had expired, a belated notice or internal scrutiny could not supply jurisdiction. The HC held that once limitation had run out and no proceeding was pending, the assessment order was without jurisdiction and was liable to be quashed. en-us Mon, 14 Nov 2016 00:00:00 +0530 Mon, 28 Nov 2016 11:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335181 Section 34(8A) of the Gujarat Value Added Tax Act, 2003 can be invoked only when assessment or other proceedings are actually pending. Where the return had already attained finality by self-assessment and the statutory periods for audit assessment, reassessment and revision had expired, a belated notice or internal scrutiny could not supply jurisdiction. The HC held that once limitation had run out and no proceeding was pending, the assessment order was without jurisdiction and was liable to be quashed. Case-Laws VAT and Sales Tax Mon, 14 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335181