https://www.taxtmi.com/caselaws?id=382772 Section 34(8A) of the Gujarat Value Added Tax Act, 2003 was treated as a special issue-based reassessment power available only during pending proceedings and not as authority to reopen a concluded assessment. The Court noted that the earlier assessment orders for the relevant years had attained finality and were not under challenge within limitation, so no proceedings were pending. Because the notices sought to revisit the same turnover issues after final audit assessment, they amounted to an impermissible attempt to sit in appeal over concluded orders. The notices were therefore held without jurisdiction and were quashed. en-us Thu, 20 Jun 2019 00:00:00 +0530 Fri, 21 Aug 2020 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382772 Section 34(8A) of the Gujarat Value Added Tax Act, 2003 was treated as a special issue-based reassessment power available only during pending proceedings and not as authority to reopen a concluded assessment. The Court noted that the earlier assessment orders for the relevant years had attained finality and were not under challenge within limitation, so no proceedings were pending. Because the notices sought to revisit the same turnover issues after final audit assessment, they amounted to an impermissible attempt to sit in appeal over concluded orders. The notices were therefore held without jurisdiction and were quashed. Case-Laws VAT and Sales Tax Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382772