TMI Blog2020 (3) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the aforementioned provisions, particularly Section 19 of the Act, 1963 empowers the assessing authority may, at any time within five years from the expiry of the year to which the tax relates, proceed to determine the best of its judgement in respect of the turn over alleged to have escaped assessment to tax - There was an amendment in Section 17 whereby the assessment relating to year up to and including 2004-05 running as on 31st March, 2010 or to be completed on or before 31.03.2011. However, in the instant case the Ext.P2 notice was issued on 20.11.2019 followed by an assessment order dated 14.12.2009 and Ext.P4 notice, Ext.P7 order commanding the petitioner to pay the penalty and interest under the KGST Act, 1963. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ethod of fast track completion of assessment, noticing the escaped turn over of ₹ 17,81,824/- based upon certain observation of the order. The aforementioned notice also reflected in the sensor audit dated 28.11.2019 of the 3rd respondent. Vide Ext.P3 dated 06.12.2019, request was submitted to the first respondent to furnish the copies of audit objection and sanction order. But, without providing the documents as sought for, issued another notice under Section 17D of the Act, 1963 dated 13.01.2020 evident from Ext.P4. 3. Learned counsel appearing on behalf of the petitioner submitted that as per Section 17D, the assessment completed shall not be re-opened unless there is a fresh receipt of materials pertaining to tax evasion, and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... method of completion of Assessment:- (1) Notwithstanding anything contained in any other law for the time being in force or any other provisions of this Act all assessment pending under the Act as on the 1st day of April, 2007 shall, subject to the provisions of sub section (2), be completed under the fast track method. (2) The assessment under sub-section (1) shall be completed in the following manner, namely:- (a) The assessment shall be completed by a 'team' comprising of a team of officers which shall be constituted by the Commissioner. (b) In the case of files relating to Special Circles, there shall be three Assistant Commissioners in the team, headed by a Deputy Commissioner. In the case of Ordinary Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd a maximum of one lakh rupees. (iii) In case where statutory forms and declarations in support of claim of concessional rate of tax or exemption have not been filed or are partially filed, or where the forms have been misused, the assessment may be completed by disallowing such claims, to the extent of the defect in such forms, assessing it under this Act. (iv) In case of contracts where option for compounding under the provisions contained in section 7 of this Act, as it then existed have been filed, and where returns and tax deduction certificate issued by the awarder have been produced, assessment may be completed accepting the awarder's certificate. (v) In case of contracts in respect of which tax is paid under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny assessment order issued in good faith. (5) Notwithstanding anything contained in any other provisions of this Act, appeals against the assessment orders issued under fast track method shall lie to the Sales Tax Appellate Tribunal and no such appeal shall lie unless the dealer has paid the entire tax amount . Section 19 of the KGST Act reads as follows;- 19. Assessment of escaped turnover:- (1) Where for any reason the whole or any part of the turnover of business of a dealer has escaped assessment to tax in any year or has been assessed or has been assessed at a rate lower than the rate at which it is assessable or any deduction has been wrongly made therefrom, the assessing authority may, at any time within five years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of proving that the escape from assessment was not due to willful nondisclosure of assessable turnover by the dealer shall be on the dealer. (3) The powers under sub-section (1) may be exercised by the assessing authority even though the original order of assessment, if any, passed in the matter, has been the subject matter of an appeal or revision. (4) In computing the period of limitation for the purpose of this section, the time during which the proceedings for assessment remained stayed under the orders of a Civil court or other competent authority shall be excluded. 7. On perusal of the aforementioned provisions, particularly Section 19 of the Act, 1963 empowers the assessing authority may, at any time within five year ..... X X X X Extracts X X X X X X X X Extracts X X X X
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