https://www.taxtmi.com/caselaws?id=403756 Section 34(8A) of the Gujarat Value Added Tax, 2003 can be invoked only when proceedings under the Act are already pending, because pendency is a condition precedent to the exercise of that power. As the original assessment for the relevant year had been completed and no live proceedings existed when the later notice was issued, the reassessment action under Section 34(8A) was without jurisdiction. The bank account attachment under Section 44 was merely consequential and could not survive once the reassessment foundation failed. The High Court therefore quashed both the reassessment order and the attachment. en-us Wed, 27 Jan 2021 00:00:00 +0530 Fri, 18 Jun 2021 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403756 Section 34(8A) of the Gujarat Value Added Tax, 2003 can be invoked only when proceedings under the Act are already pending, because pendency is a condition precedent to the exercise of that power. As the original assessment for the relevant year had been completed and no live proceedings existed when the later notice was issued, the reassessment action under Section 34(8A) was without jurisdiction. The bank account attachment under Section 44 was merely consequential and could not survive once the reassessment foundation failed. The High Court therefore quashed both the reassessment order and the attachment. Case-Laws VAT and Sales Tax Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403756