FORM 301
[See sub- rule (1) of rule 29]
Notice for provisional assessment under section 32 of the Gujarat Value Added Tax Act, 2003
(1) Your return for the period ........to ..........was scrutinized under sub-section (1) of section 32 of the Gujarat Value Added Tax Act,2003. (hereinafter referred to as "the said Act") It is found that as per the aforesaid returns furnished by you :
After undertaking the scrutiny of the return filed by you, it has been decided to provisionally assess the tax under section 32 of the Act
(2) On the basis of the relevant materials, it is believed that the tax has been evaded and, therefore, it has been decided to provisionally assess the tax under section 32 of the Act.
You are hereby directed to attend at
(place)..............on (date)......................At (time)...............and to produce or cause to be produced books of accounts and all evidence on which you rely in support of your returns.