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TMI Blog2015 (4) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... e final and could not be subjected to any appeal. Once the Department had thereafter initiated reassessment proceedings, the same being independent of the proceedings for compounding of offences, the appellant-assessee would always have a right to challenge such reassessment order on merits. - conclusion of the revisional proceedings by holding that the appeal against reassessment order was not maintainable by virtue of Section 82(3)(c) of the KVAT Act, cannot be justified in law. We are of the clear opinion that the respondent-revisional authority ought to have decided the matter on merits and in accordance with law, after considering the reply of the appellant and giving opportunity of hearing to the appellant. - Matter remanded back - De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial Taxes, which were allowed vide order dated 10.12.2009 and the orders of re-assessment passed for the said assessment periods were set aside. The respondent-Additional Commissioner of Commercial Taxes, then initiated suo motu proceedings and issued notice under Section 64(1) of the KVAT Act to the appellant on 18.11.2011. The appellant submitted its detailed reply on 31.01.2012. The respondent-Additional Commissioner thereafter vide his order dated 06.02.2012 concluded the revisional proceedings for the assessment period March 2005, March 2006 and March 2007 by setting aside the order dated 10.12.2009 and restored the order of the assessing authority dated 24.07.2009. Challenging the said order, these appeals have been filed. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its of the case, on the mere technicality that the provisions of Section 82(3) of the KVAT Act, would be attracted. 7. Having heard the learned Counsel for the parties, we are of the view that the assessing authority had the power to reassess the appellant after it was reported that there was suppression of turnover by the appellant during the assessment periods in question. 8. For deciding the question as to whether the provisions of Section 82(3)(c) of the KVAT Act would be attracted in the present case or not, we need to examine the relevant Section 82, which is reproduced below: 82. Compounding offences (1) Where any dealer has committed an offence under sub-section (1) of Section 77 or Section 79, the prescribed authority m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be for the same assessment periods, would be independent proceedings and could not be clubbed with the proceedings for compounding of offences. In the present case, the proceedings for compounding were concluded on the basis of the inspection carried out on 31.01.2008. The same had become final and could not be subjected to any appeal. Once the Department had thereafter initiated reassessment proceedings, the same being independent of the proceedings for compounding of offences, the appellant-assessee would always have a right to challenge such reassessment order on merits. 10. In such view of the matter, the conclusion of the revisional proceedings by holding that the appeal against reassessment order was not maintainable by virtue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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