https://www.taxtmi.com/caselaws?id=435409 Section 34(8A) of the Gujarat Value Added Tax Act can be invoked only during the course of pending proceedings, making pendency a precondition to valid notice and assessment. The Gujarat HC followed the earlier view that internal scrutiny or a closed assessment is not equivalent to pending proceedings, and that a transaction-specific assessment under Section 34(8A) still must fit within the statutory setting of ongoing proceedings. On the facts, the earlier audit assessment had already attained finality when the notice was issued, so no proceedings were pending. The notice and consequential assessment order were therefore without jurisdiction and liable to be set aside. 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 Section 34(8A) of the Gujarat Value Added Tax Act can be invoked only during the course of pending proceedings, making pendency a precondition to valid notice and assessment. The Gujarat HC followed the earlier view that internal scrutiny or a closed assessment is not equivalent to pending proceedings, and that a transaction-specific assessment under Section 34(8A) still must fit within the statutory setting of ongoing proceedings. On the facts, the earlier audit assessment had already attained finality when the notice was issued, so no proceedings were pending. The notice and consequential assessment order were therefore without jurisdiction and liable to be set aside. Case-Laws VAT and Sales Tax Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435409