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TMI Blog2020 (3) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act (KGST Act) for the period 2004-2005. As per the averments, the petitioner filed true and correct returns and paid tax and other dues for the assessment year and continuing business on migration to the GST regime with effect from 01.07.2017. 2. The petitioner was served with a notice dated 20.11.2019 for re-assessment of the proceedings under Section 17D of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the 'Act, 1963') pertaining to method of fast track completion of assessment, noticing the escaped turn over of Rs. 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, requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Section 17(D) of the Act, 1963 do not envisage any period of limitation, the argument of Sri.K.N.Sreekumaran that the applicability of Section 19 of the Act, 1963 would not apply and impugned order noticing the escaped turn over cannot be said to be erroneous or barred by law of limitation. 6. I have heard learned counsel for the petitioner and also the learned Government Pleader. Section 17D of the KGST ACT reads as follows:- 17D. Fast Track 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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of suppression detected, whichever is higher, and in case where a pattern or suppression has not been established, to an amount equal to the suppression detected. (ii) In case where tax evaded cannot be quantified, the assessment may be completed on an addition equal to five percent of the taxable turnover conceded by the dealer as per his returns or accounts, subject to tax effect of a minimum five thousand rupees/- and 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (i) If a dealer fails to appear, the assessment shall be finalized 'ex-parte' following the principles of natural justice. (3) All assessment under fast track method shall be by unanimous decisions signed by all team members. (4) Notwithstanding anything contained in any other law for the time being in force the officers on the team shall be absolved from personal liability on account any 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 rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the dealer, direct the dealer to pay, in addition to the tax assessed under sub-section (1) a penalty as provided in section 45A. Provided that no such penalty shall be imposed unless the dealer affected has had a reasonable opportunity of showing cause against such imposition. Explanation:- Notwithstanding anything contained in the Indian Evidence Act, 1872, the burden 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 computi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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