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2019 (11) TMI 552 - HC - VAT and Sales TaxValidity of pre-assessment notices - It is the case the of the petitioner that even before Ext.P6 assessment order was passed he had preferred a request for revising the returns filed for the said years so as to correct certain discrepancies that had occurred while filing the returns. HELD THAT:- Inasmuch as for the assessment year 2012-2013 Ext.P6 assessment order has been passed completing the assessment in relation to the petitioner for the said year, permitting the petitioner to now revise his returns for the said year would not be possible. For the said year, the petitioner has to be relegated to his alternate remedy of filing an appeal before the appellate authority for urging his contentions on the merits of the case. If the petitioner prefers an appeal against Ext.P6 order within three weeks from the date of receipt of a copy of this judgment, then the appellate authority shall consider the same as one filed within time and proceed to consider the stay application preferred by the petitioner on merits. Assessment years 2013-2014, 2014-2015 and 2015-2016 - HELD THAT:- The proceedings are now at the stage where Exts.P7, P8 and P9 pre-assessment notices have been issued and the assessment is yet to be completed. It is not in dispute that there are no penal proceedings initiated against the petitioner for the said assessment years, and further, that the petitioner had in fact made a request for revising his return before the respondents - the petitioner in the instant case must be afforded an opportunity to revise his returns for the assessment years 2013-2014, 2014-2015 and 2015-2016. The respondents shall therefore do the needful to open the web portal of the Kerala Value Added Tax (KVAT) so as to enable the petitioner to upload the revised return for the assessment years in question. The Writ Petition is thus disposed by rejecting the challenge against Ext.P6 assessment order and relegating the petitioner to his alternate remedy of filing an appeal before the appellate authority under the Kerala Value Added Tax Act against the said order, and directing the respondents to permit the petitioner to revise the returns for the other assessment years (2013-14 to 2015-16).
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