2026-VIL-609-GUJ
  1. Home
  2. 2026-VIL-609-GUJ

VAT High Court Cases

Gujarat Value Added Tax Act, 2003 - Validity of notice under section 34(8A) of GVAT Act, 2003 - Requirement of pending proceedings - Following the search, notices were issued under section 34(8A) directing the dealer to produce books of accounts and other documents for verification of tax credits and claims, along with a show-cause notice proposing levy of penalty - Whether notices issued under section 34(8A) of the GVAT Act are valid when no assessment proceedings are pending against the dealer at the time of issuance of such notices – HELD - The statutory provision of Section 34(8A) contains a mandatory requirement that notices can be issued only "during the course of any proceedings under this Act." The provision clearly stipulates that the prescribed authority can initiate assessment only if some proceedings are pending. The pendency of proceedings is a sine-qua-non for exercise of such powers - In the present case, no proceedings for assessment were pending against the petitioner when the notices were issued. The return filed for the relevant period was already assessed and closed long before. Mere internal scrutiny or examination of files cannot constitute pendency of proceedings as envisaged under section 34(8A). The respondent authority failed to record any satisfaction on the basis of material found during search proceedings before issuing the notices. The mere conduct of a search, without pending assessment proceedings, does not provide the authority with jurisdiction to invoke section 34(8A) - The impugned notices are quashed and set aside. The petition is allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Filing Near: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?