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2016 (8) TMI 827 - KERALA HIGH COURT

2016 (8) TMI 827 - KERALA HIGH COURT - [2016] 89 VST 390 (Ker) - Best 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 a .....

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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, hereinafter referred to as the KVAT Act, proposing a best judgment assessment for the assessment year 2014-15 an .....

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ed 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 the assessing officer while completing the assessment in relation to the petitioner. Under Section 22 of the KVAT Act, where the assessing offic .....

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n 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 .....

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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 .....

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ty provided to the dealer to be reasonable and meaningful, the time granted to the dealer must be sufficient to enable him to appear 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 .....

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