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2016 (8) TMI 523 - KERALA HIGH COURTValuation of closing stock – Enquiry – sales suppression and closing stock at the time of closure of business is assessable under KVAT Act, 2003 - adjudication of the court – opportunity of heard provided – Held that: - Whether this approach of the assessing officer is justifiable under the circumstances of the case and whether the objections submitted could have been further inquired into are all matters which requires an adjudication of facts, which cannot be adjudicated by this Court in the proceedings under Article 226 of the Constitution. Whether the particulars provided by the petitioner in their objection was sufficient enough to consider their defence and to arrive at a finding are all matters which could be considered by the appellate authority in a proper manner. No violation of principles of natural justice – right of petitioner to appeal reserved – writ petition closed.
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