https://www.taxtmi.com/caselaws?id=281862 Section 34(8A) of the Gujarat VAT Act was treated as a distinct power from the Commissioner's revisional power under Section 35: the former applies during ongoing proceedings when evasion, incorrect disclosure, or wrongful excess credit is found, while the latter operates after assessment in specified escaped or under-assessed cases. On that reasoning, the limitation period attached to Section 35 was viewed as not automatically applicable to proceedings under Section 34(8A), because no such restriction is expressed in that provision. The HC disagreed with the view that Section 35's limitation governs Section 34(8A) and directed placement of the matter before the Chief Justice for constitution of a Full Bench. en-us Mon, 16 Jul 2018 00:00:00 +0530 Wed, 10 Jul 2019 06:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281862 Section 34(8A) of the Gujarat VAT Act was treated as a distinct power from the Commissioner's revisional power under Section 35: the former applies during ongoing proceedings when evasion, incorrect disclosure, or wrongful excess credit is found, while the latter operates after assessment in specified escaped or under-assessed cases. On that reasoning, the limitation period attached to Section 35 was viewed as not automatically applicable to proceedings under Section 34(8A), because no such restriction is expressed in that provision. The HC disagreed with the view that Section 35's limitation governs Section 34(8A) and directed placement of the matter before the Chief Justice for constitution of a Full Bench. Case-Laws VAT and Sales Tax Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281862