https://www.taxtmi.com/caselaws?id=793843 Section 34(8A) of the Gujarat Value Added Tax Act, 2003 could be invoked only during pending proceedings, and the prescribed authority had to record satisfaction that tax had been evaded or incorrectly disclosed on the basis of search material. Because no proceedings were pending when the notices were issued and the notices did not record the required satisfaction, the notices lacked jurisdiction and were liable to be quashed. en-us Wed, 17 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793843 Section 34(8A) of the Gujarat Value Added Tax Act, 2003 could be invoked only during pending proceedings, and the prescribed authority had to record satisfaction that tax had been evaded or incorrectly disclosed on the basis of search material. Because no proceedings were pending when the notices were issued and the notices did not record the required satisfaction, the notices lacked jurisdiction and were liable to be quashed. Case-Laws VAT / Sales Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793843