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2021 (3) TMI 960 - HC - VAT and Sales TaxInitiation of proceedings of reassessment - pendency of proceedings under the Act do not exist - applicability of Section 34 (8A) of the VAT Act - HELD THAT:- The issue involved in the present petition is squarely covered by the decision of this Court rendered in the case of DHANANI IMP. EXP. PVT. LTD. AND 1 VERSUS STATE OF GUJARAT AND 1 [2016 (7) TMI 1150 - GUJARAT HIGH COURT], wherein, the identical question of law similar to the facts of the present case was dealt with and finally the impugned order passed under Section 34 (8A) of the Act was quashed and set aside. The assessment for the year 2011-12 became final by passing the order dated 30.03.2015 in Form 304 of the VAT Act. It is an undisputed fact that, no any proceedings either under Section 35 or Section 75 of the VAT Act were pending at the time of issuing the show-cause notice dated 11.10.2019. Thus, after more than 7 years, on the basis of objection of audit para, the authority concerned had initiated the proceedings of reassessment by invoking the provision of Section 34 (8A) of the VAT Act. The pre-condition for invoking the provision of Section 34 (8A) of the Act is that, there must be a pendency of proceedings under the Act, which does not fulfill in the present case. The case of the writ applicants does not fall under Section 34 (8A) of the Act and the action of the authority is in excess of jurisdiction - Application allowed.
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