https://www.taxtmi.com/caselaws?id=757815 Section 34(8A) of the Gujarat Value Added Tax Act, 2003 can be exercised only when proceedings under the Act are pending, because pendency is a statutory condition precedent to the power. Where the earlier assessment has attained finality and no reassessment or revision proceedings are pending, the authority lacks jurisdiction to invoke that provision. An order passed in the absence of the required pendency is ultra vires, without jurisdiction, and cannot be sustained; the impugned assessment order was therefore quashed. en-us Wed, 21 Aug 2024 00:00:00 +0530 Tue, 03 Sep 2024 08:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757815 Section 34(8A) of the Gujarat Value Added Tax Act, 2003 can be exercised only when proceedings under the Act are pending, because pendency is a statutory condition precedent to the power. Where the earlier assessment has attained finality and no reassessment or revision proceedings are pending, the authority lacks jurisdiction to invoke that provision. An order passed in the absence of the required pendency is ultra vires, without jurisdiction, and cannot be sustained; the impugned assessment order was therefore quashed. Case-Laws VAT and Sales Tax Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757815