2018 (4) TMI 1873

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t, Section 34 [8A] could not have been resorted to. There are number of other infirmities in the assessment order also. Notice to the respondents, returnable on 22nd June 2018. Impugned order is stayed. - R/SPECIAL CIVIL APPLICATION No. 6686 of 2018 - - - Dated:- 27-4-2018 - Honourable Mr. Justice Akil Kureshi And Honourable Mr. Justice B.N. Karia Mr. Hiren J Trivedi, Advocate For The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... petitioner s turnover liable to tax. The petitioner pointed out to the said authority that the proceedings for reassessment have become time-barred. While passing the order, therefore, the said authority relied on provisions contained in subsection [8A] of Section 34 of the VAT Act. Counsel for petitioner submitted that having issue order for re-assessment under sub-section [1] of Section 35 of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X