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[Cites 0, Cited by 0] [Section 35(1)] [Section 35] [Entire Act]

State of Gujarat - Subsection

Section 35(1)(e) in The Gujarat Value Added Tax Act, 2003

(e)wrongly been allowed any tax credit therein, the Commissioner may serve a notice on the dealer and after giving the dealer an opportunity of being heard and making such inquiry as he considers necessary, proceed to determine to the best of his judgement, the amount of tax due from the dealer in respect of such turnover which comes to his notice subsequently, and the provisions of this Act shall, so far as may be, apply accordingly.