https://www.taxtmi.com/caselaws?id=281755 The High Court quashed the reassessment order under the Gujarat Value Added Tax Act, 2003, as it solely relied on a show-cause notice from the Central Excise Department without conducting an independent inquiry. The court emphasized the necessity of independent investigation before making tax additions based on external notices. The petitioner was granted liberty for a lawful reassessment with full opportunity, without impacting proceedings under the Central Excise Act. No costs were awarded in this case. 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 The High Court quashed the reassessment order under the Gujarat Value Added Tax Act, 2003, as it solely relied on a show-cause notice from the Central Excise Department without conducting an independent inquiry. The court emphasized the necessity of independent investigation before making tax additions based on external notices. The petitioner was granted liberty for a lawful reassessment with full opportunity, without impacting proceedings under the Central Excise Act. No costs were awarded in this case. Case-Laws Income Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281755