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2015 (12) TMI 425 - KERALA HIGH COURT

2015 (12) TMI 425 - KERALA HIGH COURT - TMI - Validity of impugned notice - before passing the said orders, the petitioner was not afforded an opportunity to produce the records as contemplated in Section 22 of the Kerala Value Added Tax Act - Held that:- While passing assessment orders, the 1st respondent Assessing Officer did not comply with the provisions of Sections 22 to 25 in the matter of service of notices to the petitioner as also affording the petitioner an opportunity of being heard. .....

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itioner : ADVS.SRI.MOHAMMED RAFIQ For The Respondent : GOVERNMENT PLEADER SMT.LILLY.K.T JUDGMENT The challenge in the writ petition is against Exts.P7 to P12 assessment orders that were passed in relation to the petitioner for the months of September to December, 2014 and January and February, 2015 during the assessment year 2014-15. The grievance of the petitioner in the writ petition is essentially that before passing the said orders, the petitioner was not afforded an opportunity to produce t .....

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ala and Others [2015 (5) KHC 318]. 2. I have heard the learned counsel for the petitioner as also W.P.(C).No.27938/2015 2 the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that, while passing Exts.P7 to P12 assessment orders, the 1st respondent Assessing Officer did not comply with the provisions of Sections 22 to 25 in the matter of service of notices to the petitioner as also .....

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bmitted by him, or the tax paid by him based on the said returns, is demonstrated to be incorrect or otherwise irregular, the self-assessment done by the assessee is treated as final. It is only when there is a discrepancy in the returns filed, or in the tax paid, that the revenue authorities are called upon to determine the tax liability of the assessee on best judgement basis. As the phrase itself would signify, an assessment on "best judgment basis" is to be resorted to only when al .....

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to be incorrect, the revenue authority can issue a notice to the dealer intimating him of the rejection of his returns, and providing him with an opportunity to file a fresh return, or for producing documents and accounts to prove the correctness of the return filed, within a period of 15 days from the date of notice. Thereafter, if no return is filed within the time granted, or the documents sought for are not produced, the revenue authority is expected to issue a fresh notice to the dealer in .....

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