2015 (12) TMI 425

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..... the petitioner was not afforded an opportunity to  produce the records as contemplated in Section 22 of the Kerala  Value Added Tax Act [hereinafter referred to as the 'KVAT Act'], and  further, the notice that was issued to him was a composite one  requiring him to produce the records as also to show cause against  the proposal for best judgment assessment, within a period of seven  days.  It is his contention that this would go against the express  provisions of the KVAT Act, and in particular, the decision of this  Court in Shamon K.S. v. State of Kerala and Others [2015 (5)  KHC 318]. 2. I have heard the learned counsel for the petitioner as also W.P.(C).No.27938/2015 2 the lea .....

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..... cheme envisaged for completion of assessments under the KVAT Act and Rules, as is evident from a reading of Sections 21, 22, 24 and 25 of the KVAT Act read with W.P.(C).No.27938/2015  3 Rules 34, 35 and 38 of 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 from the date of notice. Thereafter .....

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..... follow such an unfair and arbitrary procedure while completing assessments on best judgment basis." 4. Taking cue from the said judgment and noticing that in the  facts of this case also the Assessing officer did not comply with the  procedure that is required to be followed before completing an  assessment on best judgment basis, I quash Exts.P7 to P12  assessment orders and direct the 1st respondent to complete the  assessment, in relation to the petitioner, for the aforesaid period  afresh after hearing the petitioner. To enable the 1st respondent to do  so, I direct the petitioner to appear before the 1st respondent, at his  Office, at 11.a.m. on 16.11.2015. The 1st respondent shall pass orders& .....

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