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2017 (1) TMI 1716 - HC - GSTCompounding rate of tax - bar attached hotel of and below two star - section 7 of the Kerala General Sales Tax Act, 1963 - whether the assessee would be able to opt as between Clauses (a) and (b) of S. 7(1)(i)? - HELD THAT:- When Clause (b) of S. 7(1)(i) applies, the amount of tax is a pre-determined amount. That is dependent upon the turnover of the three previous consecutive years. Therefore, even when assessee proceeds to seek payment of tax at compounded rate under S. 7(1) for a particular year, he would be guided by books of accounts which are in that person's possession itself. Hence, no fresh assessment as known to law is required. There are no jurisdictional error in either the assessing authority having required the assessee to pay the differential in terms of S. 7 or the Accountant General's office or the squad of that office having prompted the assessing authority to proceed to make demand for the remaining amount. Assessee, ultimately, argued that the assessee was essentially falling into a trap of misrepresentation by the assessing authority - HELD THAT:- This argument only to be rejected because there is no question of any misrepresentation of any nature, since the payment of tax consequent on an option exercised by the assessee does not depend upon any representation of the assessing authority or any other statutory authority under the Act. What we say now is in tandem with what we have already said as to the automatic flow of the consequences of option. Further, there is no question of the assessee opting either for a particular rate of tax or for opting as between Clauses (a) and (b) of S. 7(1)(i) of the Act adverse to the interest of the Revenue. Revision dismissed.
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