M/S SAMAY SALES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition under Art. 226 of the Constitution of India, the petitioner has prayed for an appropriate Writ, direction or order to quash and set aside the impugned orders dated 29.03.2018 (Annexure-N) by which in exercise of powers under Sec. 34(8A)(a) of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the VAT Act") the Assistant Commissioner of Sales Tax, Unit-I, Ahmedabad, has raised the demand of value added tax.

(2.) Over and above other number of issues, Shri S.N.Soparkar, learned Senior Counsel appearing on behalf of the petitioner, relying upon the decision of the Division Bench of this Court in the case of H.Tribhovandas And Sons Vs. State of Gujarat dated 26.04.2018 in Special Civil Application No.3002/2018 and other allied Special Civil Applications, has vehemently submitted that as held by the Division Bench of this Court, the impugned order passed under Sec. 34(8A) of the VAT Act shall be barred by limitation. It is submitted by learned Senior Counsel appearing on behalf of the petitioner that in the aforesaid decision, the Division Bench of this Court has observed that time-limit prescribed under Sec. 35 of the VAT Act shall also be applicable with respect to the proceedings under Sec. 34(8A) also.

(3.) However, considering Sec. 34(8A) and Sec. 35 of the VAT Act and the powers to be exercised under section 34(8A) and Sec. 35 of the VAT Act, for the reasons stated hereinbelow, with respect, we are not in agreement with the view taken that the period of limitation prescribed under Sec. 35 of the VAT Act shall be applicable also with respect to the proceedings under Sec. 34(8A) of the VAT Act.