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shyam prasad (Consultant)     26 July 2015

Kerala vat -whether an assessing authority can reopen a case

A registered dealer under Kerala VAT Act, after getting his offence (difference in stock/non-maintenance of true and correct accounts) compounded departmentally subsequent to an inspection and hearing of Intelligence Officer, had revised his monthly return (for the month in which the inspection was held) as per provisions contained u/s 22(10) of the Act. Later on, the assessing authority had served a notice to the dealer with proposal to impose tax by adding equal amount of the value of difference in stock observed by the IO. 

I would like to know whether the Assessing Authority can initiate such a step against the dealer in the absense of any pattern of suppression. 

If there is any Court Orders which are helpful for the dealer to avoid this additional assessment of tax, kindly let me have it here.. 




 2 Replies

V.Devananda Narasimham (Advocate)     03 January 2016

Mr. Shyam,

Please read Sec.22(10) of the KVAT Act, 2003. According to the statute your contention is correct. But in practice department officials will complete assessments even without detecting any pattern of suppression. Challenge such orders under Article 226 before the Hon'ble High Court.

shyam prasad (Consultant)     04 January 2016

Thank you, Sir.

I will be glad to know if there is any Court order in similar case. If so, kindly make the same available here.. 

Thank you once again

Shyam Prasad P (STP) 

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