https://www.taxtmi.com/caselaws?id=436984 Section 32A of the Maharashtra Value Added Tax Act, 2002 applies only where the Accountant's audit recommendation is accepted by the dealer, in whole or in part, because that acceptance supplies the jurisdictional basis for the summary demand mechanism. Here, the audit report recorded the dealer's express disagreement with the recommendation, so the statutory condition precedent was not met and the demand notice could not be issued under Section 32A. Section 32A(2) was confined to the interest consequence once sub-section (1) was otherwise validly attracted and did not create an independent source of jurisdiction. The notice was therefore without jurisdiction and was set aside. en-us Thu, 13 Apr 2023 00:00:00 +0530 Tue, 25 Apr 2023 22:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436984 Section 32A of the Maharashtra Value Added Tax Act, 2002 applies only where the Accountant's audit recommendation is accepted by the dealer, in whole or in part, because that acceptance supplies the jurisdictional basis for the summary demand mechanism. Here, the audit report recorded the dealer's express disagreement with the recommendation, so the statutory condition precedent was not met and the demand notice could not be issued under Section 32A. Section 32A(2) was confined to the interest consequence once sub-section (1) was otherwise validly attracted and did not create an independent source of jurisdiction. The notice was therefore without jurisdiction and was set aside. Case-Laws VAT and Sales Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436984