2026 (6) TMI 1224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and hence, the proceedings have remained stayed. 2. By this writ petition, the petitioner has assailed the impugned notices dated NIL (Annexure-A) issued under section 34(8A) of the Gujarat Value Added Tax Act, 2003 (for short "the Act"), subsequent notice dated 26.05.2017 (Annexure-B) as well as show-cause notice dated 26.05.2017 (Annexure-C) proposing levy of penalty under the Act. 3. The facts, which are not in dispute, are as under: The petitioner is proprietorship concern, engaged in the business of civil construction and registered dealer under the Act w.e.f. 31.01.2012. It appears that search was conducted by the Commercial Tax Officers at the premises of the petitioner on 26.05.2017. It is asserted by the petitioner that no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... respondent No. 1, has submitted that the petition may not be entertained since the petitioner is undertaking certain entities to avoid payment of tax and accordingly, search was conducted after issuance of warrant on 24.05.2017 and during raid, it was found that the petitioner is engaged in activities to defraud the State Exchequer. Thus, it is urged that the impugned notices may not be quashed. 6. We have heard the learned advocates appearing for the respective parties and also perused the documents, as pointed out by them. 7. The impugned notices have been issued under the provision of section 34(8A) of the Act. The provision reads as thus: "(8A) (a) During the course of any proceedings under this Act, if the prescribed au....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e prescribed authority "is satisfied" that the tax has been evaded or sought to be evaded or the tax liability has not been disclosed correctly etc., as mentioned therein. Thus, the first and foremost requirement of the statutory provision of section 34(8A) of the Act is that there must be pendency of some proceedings. 9. In the present case, it is not denied by the respondents that any proceedings are pending against the petitioner, as required under the provision of section 34(8A) of the Act. Moreover, it is also noticed by us from the impugned notices that there is no satisfaction recorded by the respondent authority, while issuing notice, on the material found in the search proceedings. 10. At this stage, we may incorporate the ob....