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2015 (8) TMI 589 - KERALA HIGH COURTExemption granted on Invalid F-Form Invocation of revision jurisdiction In original assessment appellant was granted exemption on basis of F-forms issued by consignment agent of appellant Further notice was issued against which court granted stay of all proceedings pursuant to notice While so, Commissioner of Commercial Taxes issued notice to appellant under section 37 of Kerala General Sales Tax Act, 1963 proposing to set aside assessment order Whether Commissioner was right in invoking powers conferred under section 37 of KGST Held that:- Commissioner by impugned order found that assessment was completed granting exemption on portion of turnover based on F form Subsequent information revealed that F form furnished was invalid Granting of exemption on strength of invalid declaration was prejudicial to interests of Revenue It was also found that there was no need for order which was sought to be revised to be found erroneous It was not necessary at all for exercise of power under section 37 that Commissioner must find that order was both erroneous as also prejudicial to interest of Revenue, as that was not requirement of section 37 If there was error resulting in revenue losing tax, it would be prejudicial to interests of Revenue Law does not require that order was erroneous for invocation of power under section 37 There was no period of limitation prescribed for exercising power under section 37 In such circumstances, impugned order upheld Appeal dismissed Decided in favour of Revenue.
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