Section 32(2) in The Gujarat Value Added Tax Act, 2003
(2)(a)If any dealer has furnished return or revised return according to which,-(i)net amount of tax payable, in accordance with section 13, is nil, or(ii)the amount of tax credit is carried forward for subsequent return,or(iii)the amount of refund is claimed therein, or(iv)the dealer has claimed in his return or the revised return higher amount of tax credit than the admissible amount of tax credit-then, the Commissioner may, as soon, as possible, provisionally assess such dealer for the period of such returns or as the case may be, revised return. For the purpose of aforesaid provisional assessment, the Commissioner shall serve on such dealer in the prescribed manner a notice requiring him to explain in writing, on or before the date specified in the aforesaid notice the basis on which the dealer has furnished such returns or the revised returns. The Commissioner may, after considering such explanation provisionally assess the amount of tax due from such dealer and issue an order in the prescribed form.(b)if the dealer who has been served the notice under clause (a) fails to comply with requirement of clause (a), the Commissioner shall determine the amount of tax payable in the manner as may be prescribed and serve on such dealer an order of the provisional assessment.
