Time limit for rectification under Gujarat Value Added Tax, 2003

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Paresh Vasani (Querist)

15 March 2023 Here I want to know the time limit for rectification of the assessment order passed by the Assessing officer under the Gujarat Value Added Tax Act, 2003.

As per my knowledge, u/s. 79 it is within 2 years from the date of passing the order.

kindly correct me if I am wrong.

Thanks

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

11 July 2024 You are correct in identifying the time limit for rectification of assessment orders under the Gujarat Value Added Tax Act, 2003. Here are the relevant provisions:

### Time Limit for Rectification

Under **Section 79** of the Gujarat Value Added Tax Act, 2003:

- The Assessing Officer has the authority to rectify any mistake apparent from the record in any order passed by them within a period of **two years** from the date of the passing of such order.

### Key Points:

1. **Scope of Rectification**: Rectification can be done to correct any mistake that is apparent from the record. This includes errors like clerical mistakes, arithmetical errors, errors in calculation of tax liability, etc.

2. **Initiation of Rectification**: The Assessing Officer can initiate rectification on their own motion or based on an application filed by the dealer or any other person affected by the order.

3. **Time Limit**: The rectification order must be passed within two years from the date of the original assessment order.

### Conclusion:

- **Section 79** of the Gujarat VAT Act clearly specifies a time limit of **two years** for rectification of assessment orders. This period starts from the date of passing the original assessment order.

- If any rectification is required beyond this period, it would generally require specific provisions or approvals as per the Act.

For specific cases or detailed advice, it is advisable to consult with a tax professional or legal advisor familiar with the Gujarat VAT Act and its application in rectification procedures.

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