https://www.taxtmi.com/caselaws?id=281755 Reassessment under the Gujarat Value Added Tax Act, 2003 could not be sustained where it rested only on a show-cause notice issued by the Excise Department. The assessing authority had not independently examined the excise material or recorded its own satisfaction that turnover had escaped assessment under the VAT law. A notice from another department, without further inquiry and independent application of mind, was insufficient to justify additions. The reassessment was therefore quashed, while liberty was preserved to proceed afresh in accordance with law if permissible. en-us Wed, 13 Nov 2013 00:00:00 +0530 Fri, 05 Jul 2019 16:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281755 Reassessment under the Gujarat Value Added Tax Act, 2003 could not be sustained where it rested only on a show-cause notice issued by the Excise Department. The assessing authority had not independently examined the excise material or recorded its own satisfaction that turnover had escaped assessment under the VAT law. A notice from another department, without further inquiry and independent application of mind, was insufficient to justify additions. The reassessment was therefore quashed, while liberty was preserved to proceed afresh in accordance with law if permissible. Case-Laws Income Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281755