Section 43(1)(b) in The Gujarat Value Added Tax Act, 2003

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State of Gujarat - Subsection

Section 43(1)(b) in The Gujarat Value Added Tax Act, 2003

(b)Where such Government dues are reduced in such appeal, revision or in other proceeding-

(i)it shall not be necessary for the Commissioner to serve upon the dealer a fresh notice of demand;

(ii)the Commissioner shall give intimation of such reduction to him and to the appropriate authority with whom recovery proceeding is pending;

(iii)any recovery proceedings initiated on the basis of the notice of demand served upon him prior to the disposal of such appeal, revision application or other proceeding may be continued in relation to the amount so reduced from the stage at which such proceedings stood immediately before such disposal.

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State of Gujarat - Subsection

Section 43(1)(b) in The Gujarat Value Added Tax Act, 2003