TaxTMI 
TaxTMI 
2022 (3) TMI 356
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....e of mandamus or any other appropriate writ, order or direction quashing and setting aside the impugned Notice dated 26.7.2019 (Annexure-A) issued by the respondent no.2. (B) Be pleased to hold that the impugned notice dated 26.7.2019 issued by the respondent - Authority is without jurisdiction and illegal; (C) Pending the notice, admission and final hearing of this petition, be pleased to stay the implementation, operation and the execution of the impugned Notice dated 26.7.2019; (D) Ex-parte ad-interim relief in terms of prayer - 'C' may kindly be granted; (E) Such further relief(s) as may be deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which....
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....dustries Ltd. & Others Vs. State of Gujarat & Others; Special Civil Application no.15093 of 2018 and Special Civil Application No.15094 of 2018. 6. Before we proceed to quote the relevant observations made by this Court in the case of Raajratna Metal Industries Ltd. [Supra]. We must look into the Section-34(8A) of the Act, 2003. The same reads thus:- "34(8A)(a) - During the course of any proceedings under this Act, if the prescribed authority is satisfied that the tax has been evaded or sought to be evaded or the tax liability has not been disclosed correctly or excess tax credit has been claimed by any dealer in respect of any period or periods by not recording or recording in an incorrect manner, any transaction of sale or pur....
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....two years from the date of such order. Provided further that in computing the period of limitation for the purpose of this section, any period during proceedings are stayed by an order or injunction of any court or authority shall be executed." 8. Thus, the plain reading of the aforesaid provisions of law would indicate that the Sub-section (8A)(a) can be invoked during the course of any proceedings under the Act, 2003. To put it in other words, it is only in the course of any proceedings pending against the dealer under the Act, if it comes to the notice of the authority that the tax has been evaded or the tax liability has not been disclosed correctly or excess tax credit has been claimed in respect of any period or periods, then the a....
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....o invoke the provision of sub-section (8A) of Section 34 of the VAT Act, some proceedings must be pending. This position of law is clarified in case of H. Tribhovandas and Sons (supra). 5.00. The case of the petitioner for the A.Y. 2011- 2012 and 2012-2013 was taken up for scrutiny assessment by the Assessing Officer and after verification of the Books of Accounts and sales turnover, the turnover was assessed at the rate of 4%+1% additional tax under Entry No.85 of Schedule II to the VAT Act under subsection (8A) of Section 34 of the VAT Act. The said assessments were neither challenged by the petitioner nor the order was taken in revision within the stipulated time period and thus, the said assessment orders have attained finality....