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TMI Blog2016 (8) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner an opportunity to revise the returns filed by him for various months in the assessment year in question to correct certain mistakes, that had crept in while filing the return. It is the case of the petitioner that, even before granting him an opportunity to revise the returns, the respondents are proceeding to complete the assessment on best judgment basis. 2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing 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 this is a case, where the procedure contemplated under Sections 20 to 25 of the KVAT Act have not been followed seriatum by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessments under the KVAT Act and Rules, as is evident from a reading of Sections 21, 22, 24 and 25 of the KVAT Act read with Rules 34, 35 and 38 of the KVAT Rules. 5. A reading of the aforementioned statutory provisions would indicate that where a return filed by a dealer is found to be defective or not accompanied by supporting documents or is found 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 document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is brought to my notice that by a 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. Since in the instant case, I do not find such an exercise having been done by the 1st respondent, I direct that, before proceeding further with Ext.P4 notice issued to the petitioner, the 1st respondent shall comply with the requirements of Sections 22, 23 and 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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