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2019 (7) TMI 468 - HC - VAT and Sales TaxSpecial assessment / Audit Assessment u/s 34(8A) of the VAT Act - Assessment of turnover - Interpretation of statute - non-obstante clause present or not - A.Y. 2012-13 - HELD THAT:- The provision of sub-section (8A) of Section 34 of the VAT Act cannot be understood or interpreted as enabling or empowering the Assessing Officer to correct an error, which might have been committed in the course of passing the audit assessment order - the powers under sub-section (8A) of Section 34 of the VAT Act would be available when a certain claim or a transaction has not been subjected to audit assessment under sub-section (2) of Section 34 of the VAT Act. It is also clear that to invoke the provision of sub-section (8A) of Section 34 of the VAT Act, some proceedings must be pending. On the date of issuance of the impugned notices, no proceedings were pending under the VAT Act. If such proceedings are permitted, it would amount to permit the Assessing Officers to sit in a appeal over his own orders. In such circumstances, the respondent could not have invoked the provisions of subsection (8A) of Section 34 of the VAT Act and issued the impugned show cause notices. The impugned notice seeking to carry out assessment of turnover of the petitioner under section 34(8A) of the Gujarat Value Added Tax Act, 2003 for the A.Y. 2012-13 and A.Y. 2011-12, respectively, are quashed and set aside - petition allowed - decided in favor of petitioner.
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