https://www.taxtmi.com/caselaws?id=296133 Reassessment under the Gujarat Value Added Tax Act was challenged on limitation grounds, with the petitioner contending that proceedings initiated after expiry of Section 35(1) were time-barred and could not be sustained by invoking Section 34(8A). The dispute therefore centred on whether the reassessment notice and resulting order were legally maintainable despite the alleged lapse of the statutory period. The High Court issued notice to the respondents and stayed operation of the impugned order pending further hearing. en-us Fri, 27 Apr 2018 00:00:00 +0530 Tue, 06 Jul 2021 09:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296133 Reassessment under the Gujarat Value Added Tax Act was challenged on limitation grounds, with the petitioner contending that proceedings initiated after expiry of Section 35(1) were time-barred and could not be sustained by invoking Section 34(8A). The dispute therefore centred on whether the reassessment notice and resulting order were legally maintainable despite the alleged lapse of the statutory period. The High Court issued notice to the respondents and stayed operation of the impugned order pending further hearing. Case-Laws VAT and Sales Tax Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296133