https://www.taxtmi.com/caselaws?id=402372 Reassessment under section 35 of the Gujarat Value Added Tax Act, 2003 is confined to cases where taxable turnover has escaped assessment, been under-assessed, or a deduction or tax credit was wrongly allowed after the original assessment. Because the original assessment had already disallowed the disputed input tax credit, there was no prior allowance of credit to justify reopening on the same basis. The reassessment therefore fell outside the statutory scope and was not tenable in law, with the challenge succeeding in favour of the assessee. en-us Mon, 21 Dec 2020 00:00:00 +0530 Thu, 31 Dec 2020 13:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402372 Reassessment under section 35 of the Gujarat Value Added Tax Act, 2003 is confined to cases where taxable turnover has escaped assessment, been under-assessed, or a deduction or tax credit was wrongly allowed after the original assessment. Because the original assessment had already disallowed the disputed input tax credit, there was no prior allowance of credit to justify reopening on the same basis. The reassessment therefore fell outside the statutory scope and was not tenable in law, with the challenge succeeding in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 21 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402372