https://www.taxtmi.com/caselaws?id=435409 The court set aside a notice and consequential order under Section 34(8A) of the Gujarat Value Added Tax Act, 2003, due to the absence of pending proceedings justifying the assessment. The petitioner, a public limited company, successfully challenged the notice and order, emphasizing the lack of ongoing proceedings to support the authority's exercise of powers under Section 34(8A). The court ruled that the jurisdictional requirement of pending proceedings was not met, leading to the cancellation of the notice and order, and granting the petition in favor of the petitioner. en-us Fri, 10 Mar 2023 00:00:00 +0530 Mon, 20 Mar 2023 08:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435409 The court set aside a notice and consequential order under Section 34(8A) of the Gujarat Value Added Tax Act, 2003, due to the absence of pending proceedings justifying the assessment. The petitioner, a public limited company, successfully challenged the notice and order, emphasizing the lack of ongoing proceedings to support the authority's exercise of powers under Section 34(8A). The court ruled that the jurisdictional requirement of pending proceedings was not met, leading to the cancellation of the notice and order, and granting the petition in favor of the petitioner. Case-Laws VAT and Sales Tax Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435409