TMI Blog2016 (8) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. - W.P.(C). No. 1071 of 2016 - - - Dated:- 20-1-2016 - A.K.JAYASANKARAN NAMBIAR, J. FOR THE PETITIONER : ADV. SRI.TOMSON T.EMMANUEL FOR THE RESPONDENT : GOVERNMENT PLEADER SMT. LILLY K.T. JUDGMENT The petitioner is aggrieved by the issuance of Ext.P4 notice under Section 25(1) of the Kerala Value Added Tax Act, hereinafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly indicated the procedure that has to be followed by an Assessing Officer before resorting to an assessment on best judgment basis. In paragraphs 4 and 5 of the said judgment, it is stated as follows: 4 . Under the KVAT Act an assessee is expected to do a self-assessment of his tax liability for the return period. Unless on a scrutiny, the returns submitted by him, or the tax paid by him based on the said returns, is demonstrated to be incorrect or otherwise irregular, the selfassessment 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 phra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppear before the authority concerned and show cause against the said proposal. No doubt, the time to be granted must necessarily be left to the discretion of the authority concerned. The discretion, however, is one that has to be exercised after taking into account the difficulties, if any, put forward by the dealer concerned and should not, in any event, be less than 7 days from the date of service of the notice on the dealer. It is disturbing to note that, notwithstanding the decision of this Court in Suzion Infrastructure Service Ltd. v. Commerial Tax Officer (W.C), Ernakulam [2010 (3) KHC 299] where the practice of revenue authorities, in issuing a composite notice calling for fresh returns/documents/accounts as well as for the hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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