TaxTMI 
TaxTMI 
2018 (7) TMI 2006
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....xure-N) by which in exercise of powers under Section 34(8A)(a) of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the VAT Act") the Assistant Commissioner of Sales Tax, Unit-I, Ahmedabad, has raised the demand of value added tax. 2. Over and above other number of issues, Shri S.N.Soparkar, learned Senior Counsel appearing on behalf of the petitioner, relying upon the decision of the Division Bench of this Court in the case of H.Tribhovandas And Sons v. State of Gujarat dated 26.04.2018 in Special Civil Application No.3002/2018 and other allied Special Civil Applications, has vehemently submitted that as held by the Division Bench of this Court, the impugned order passed under Section 34(8A) of the VAT Act shall be barr....
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.... reasonable opportunity of being heard, initiate assessment of the dealer in respect of such transaction or claim: Provided that where such proceedings are under section 73 of section 75, the prescribed authority shall transfer the proceedings relating to such transaction or claim directing the concerned assessing authority to assess the dealer in respect of such transaction or claim: Provided further that the prescribed authority shall, notwithstanding anything contained in section 17, be deemed to have the requisite jurisdiction and power to assess such dealer in respect of such transaction of sale or purchase or claim, covered by clause (a) and such assessment proceedings shall, for all purposes of this Act, be deemed t....
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....... "35. Turnover escaping assessment. (1) Where after a dealer has been assessed under section 32, 33, 34 for any year or part thereof, the Commissioner has reason to believe that the whole or any part of the taxable turnover of the dealer in respect of any period has, (a) escaped assessment, or (b) been under - assessed, or (c) been assessed at the rate lower than the rate at which it is assessable, or (d) wrongly been allowed any deduction therefrom; or (e) wrongly been allowed any credit therein, the Commissioner may serve a notice on the dealer and after giving the dealer an opportunity of being heard and making such inquiry as he considers necessary, proceed to determin....
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....art of the taxable turnover of the dealer in respect of any period has (a) escaped assessment, or (b) been under assessed, or (c) been assessed at a rate lower than the rate at which it is assessable, or (d) wrongly been allowed any deduction therefrom, or (e) wrongly been allowed any credit therein. 6. Therefore, the powers under Section 34(8A) and Section 35 of the VAT Act shall operate under different fields and under different circumstances. Section 34(8A) shall be applicable in a case where there is an evasion of tax liability by a dealer and/or the circumstance mentioned in Section 34(8A) of the Act which as such can be relatable to evasion of duty. The same is not so when the powers under Section 35 are to be exercised. It p....