https://www.taxtmi.com/caselaws?id=332901 Section 25(1) of the Kerala Value Added Tax Act, 2003 permits reopening only where turnover has escaped assessment, been under assessed, a deduction was wrongly made, or input tax credit was wrongly availed. Where the appellate remand was confined solely to input tax credit on discount received, the assessing authority could not enlarge the scope of remand and revisit the already concluded question of adding discount to turnover. Because that issue had attained finality and was not challenged in appeal, reopening it in reassessment was beyond jurisdiction and unjustified, and the reassessment to that extent was liable to be set aside. en-us Tue, 23 Aug 2016 00:00:00 +0530 Thu, 29 Sep 2016 08:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332901 Section 25(1) of the Kerala Value Added Tax Act, 2003 permits reopening only where turnover has escaped assessment, been under assessed, a deduction was wrongly made, or input tax credit was wrongly availed. Where the appellate remand was confined solely to input tax credit on discount received, the assessing authority could not enlarge the scope of remand and revisit the already concluded question of adding discount to turnover. Because that issue had attained finality and was not challenged in appeal, reopening it in reassessment was beyond jurisdiction and unjustified, and the reassessment to that extent was liable to be set aside. Case-Laws VAT and Sales Tax Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332901