https://www.taxtmi.com/caselaws?id=437842 Recording reasons before initiating action under Section 35(7) of the Jharkhand VAT Act was a mandatory statutory precondition, and the dealer had also to be given an opportunity of hearing. The assessing officer had not recorded reasons before commencing proceedings, and the alleged underpricing was not supported by tangible enquiry material. As the jurisdictional requirement for invoking Section 35(7) was not satisfied, the proceedings could not be sustained and the matter was remanded to the assessing authority for fresh action in accordance with law. en-us Wed, 10 May 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437842 Recording reasons before initiating action under Section 35(7) of the Jharkhand VAT Act was a mandatory statutory precondition, and the dealer had also to be given an opportunity of hearing. The assessing officer had not recorded reasons before commencing proceedings, and the alleged underpricing was not supported by tangible enquiry material. As the jurisdictional requirement for invoking Section 35(7) was not satisfied, the proceedings could not be sustained and the matter was remanded to the assessing authority for fresh action in accordance with law. Case-Laws VAT / Sales Tax Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437842