Section 32(4) in The Gujarat Value Added Tax Act, 2003
(4)Where the Commissioner has reason to believe that the dealer has evaded the tax or has claimed more amount of tax credit than the admissible amount of tax credit, he may, after taking into account all relevant materials gathered by him and after giving the dealer a notice in the prescribed form, provisionally assess to the best of his judgement the amount of tax payable by the dealer.
