https://www.taxtmi.com/caselaws?id=405632 Section 34(8A) of the Gujarat Value Added Tax Act, 2003 can be invoked only while proceedings under the Act are pending and the prescribed authority is satisfied that tax has been evaded, liability has not been correctly disclosed, or excess credit has been claimed. Where the assessment for the relevant year had already attained finality and no proceedings under Sections 35 or 75 were pending, a notice issued later on the basis of an audit objection after a substantial lapse of time did not meet the statutory precondition. The attempted reopening was therefore without jurisdiction and the impugned order could not be sustained. en-us Fri, 05 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405632 Section 34(8A) of the Gujarat Value Added Tax Act, 2003 can be invoked only while proceedings under the Act are pending and the prescribed authority is satisfied that tax has been evaded, liability has not been correctly disclosed, or excess credit has been claimed. Where the assessment for the relevant year had already attained finality and no proceedings under Sections 35 or 75 were pending, a notice issued later on the basis of an audit objection after a substantial lapse of time did not meet the statutory precondition. The attempted reopening was therefore without jurisdiction and the impugned order could not be sustained. Case-Laws VAT / Sales Tax Fri, 05 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405632