2018 (4) TMI 1873

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....ren J Trivedi, Advocate For The Petitioner(S) No. 1 For The Respondent(S) No. 2. Advance Copy Served To Government Pleader/Pp For The Respondent. Oral Order (Per : Honourable Mr. Justice Akil Kureshi) Draft amendment is allowed. Petitioner has challenged an order dated 29th March 2018 passed by the respondent no. 2-Assistant Commissioner of Sales Tax [Unit-I], Ahmedabad raising certain VA....

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....ction [1] of Section 35 of the VAT Act, it was not open for the said authority to exercise powers under subsection [8A] of Section 34 of the said Act. In any case, when the audit assessment was carried out, Section 34 [8A] could not have been resorted to. There are number of other infirmities in the assessment order also. Counsel relied on judgments of this Court in case of Dhanani Import Export P....