RAJAI MOTORS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This petition has been preferred under Article 226 of the Constitution of India seeking to quash and set aside the notices for issue based assessment under Sec. 34(8A) of the Gujarat Value Added Tax Act, 2003 ('the VAT Act ' for short hereinafter) for the year 2014-15.

(2.) The partnership firm before this Court was subjected to audit assessment under Sec. 34(2) of the VAT Act and after detailed scrutiny the assessment order was passed.

(3.) In the year 2021, search proceedings were conducted at the premises of the petitioner. Then notice was issued calling for the records from the petitioner on the ground that there were computational errors in the assessment order with an intent and the proposal to initiate issue based assessment proceedings.