https://www.taxtmi.com/caselaws?id=373599 The Gujarat HC held that Section 34(8A) of the Gujarat VAT Act could not be used to reopen matters already covered by a completed audit assessment, as that provision is confined to separate assessment of specific transactions or claims noticed during pending proceedings and cannot serve as a substitute for reassessment after limitation has expired. It further held that notices under Section 35 were unsustainable where the original assessment had already applied a considered view on the applicable tax rate and no fresh material supported reopening. Reassessment based only on a change of opinion was impermissible, so the impugned notices were quashed. en-us Thu, 26 Apr 2018 00:00:00 +0530 Thu, 17 Jan 2019 07:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373599 The Gujarat HC held that Section 34(8A) of the Gujarat VAT Act could not be used to reopen matters already covered by a completed audit assessment, as that provision is confined to separate assessment of specific transactions or claims noticed during pending proceedings and cannot serve as a substitute for reassessment after limitation has expired. It further held that notices under Section 35 were unsustainable where the original assessment had already applied a considered view on the applicable tax rate and no fresh material supported reopening. Reassessment based only on a change of opinion was impermissible, so the impugned notices were quashed. Case-Laws VAT and Sales Tax Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373599