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2016 (8) TMI 827 - HC - VAT and Sales TaxBest judgement assessment KVAT opportunity to revise the return to correct mistake Held that: - Under Section 22 of the KVAT Act, where the assessing officer finds a return to be defective, then an opportunity is to be given to the dealer to file a fresh return curing the defects and only thereafter is the assessing officer expected to go ahead with a proposal for completion of assessment on best judgment basis, if the need arises. Circular No.27/2015, which is produced as Ext.P6 in the writ petition, the Commissioner of Commercial Taxes has also brought it to the notice of the assessing officers that they must comply with the procedural requirement under Section 22, 23 and 24 read with Rules 34, 35 and 38 of the KVAT Rules, while completing an assessment in relation to an assessee and before proceeding with the proposal for completing the assessment on best judgment basis - requirements of Sections 22, 23 and 24 to be complied with petition disposed off decided in favor of petitioner.
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