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TMI Blog2024 (9) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... under the VAT Act at the time when the impugned order under Section 34 (8A) of the VAT Act was passed. The authorities could not have exercised its power pursuant to Section 34 (8A) of the VAT Act when the condition precedent for exercising power has not been satisfied, namely, pendency of any proceedings under the VAT Act. Thus, the assessment proceedings under Section 34 (8A) of the VAT Act cannot be justified. Learned Assistant Government Pleader could not even point out about pendency of any proceedings under the VAT Act. Since the basic condition of Section 34 (8A) of the VAT Act, namely, during the course of any proceeding under the Act is not satisfied and no proceedings under the Act are pending, the present petition deserves to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er was undertaken for the year 2013-14. After scrutiny of returns, books of accounts and the documentary evidence, the tax liability was assessed and input tax credit as admissible was granted vide assessment order dated 31.3.2018. 2.2 The said assessment order attained its finality as neither the petitioner filed any appeal against such order nor any notice for re-assessment or revision was issued within the statutory period of limitation. 2.3 However, pursuant to the A.G. audit, a query was raised by the Assessing Officer regarding input tax credit on the ground that there was mismatch in credit claimed in Form 201 and Form 201B filed under the VAT Act. Apropos to the aforesaid, the petitioner responded by submitting reconciliation as ask ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is no more res-integra and covered by the decision of the Coordinate Bench of this Court in case of Carbon Edge Industries Ltd. v. State of Gujarat, rendered in Special Civil Application No.18847 of 2022, at the request of learned advocates appearing for the respective parties, the petition is taken up for final hearing. 5. Considering the material on record, a short question that arises for consideration of this Court is whether the order under Section 34 (8A) of the VAT Act can be passed in absence of any proceedings pending under the VAT Act ? 6. Since the facts are not much in dispute, without adverting the same in detail, this Court would straightway consider the aforesaid question keeping in mind the ratio laid down by the Coordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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