https://www.taxtmi.com/caselaws?id=419318 Section 34(8A) of the Gujarat Value Added Tax Act, 2003 applies only when proceedings under the Act are already pending, and a reassessment notice founded solely on audit objections without any pending proceeding lacks jurisdiction. As no proceeding was pending and the authority relied only on audit objections, the jurisdictional precondition for reopening was absent and the notice was quashed. en-us Wed, 02 Mar 2022 00:00:00 +0530 Wed, 09 Mar 2022 08:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419318 Section 34(8A) of the Gujarat Value Added Tax Act, 2003 applies only when proceedings under the Act are already pending, and a reassessment notice founded solely on audit objections without any pending proceeding lacks jurisdiction. As no proceeding was pending and the authority relied only on audit objections, the jurisdictional precondition for reopening was absent and the notice was quashed. Case-Laws VAT and Sales Tax Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419318