https://www.taxtmi.com/caselaws?id=192302 Under the KVAT scheme, monthly returns and the statutory tax period are treated as calendar months, so a single assessment order clubbing all 12 monthly returns was not in accordance with law and was set aside. Because fresh assessment was required, the assessee had to be given a meaningful opportunity to produce C declaration forms before the Assessing Authority, since denial of that chance would impair proper determination of tax liability. The impugned assessment was quashed and the matter remitted for month-wise reconsideration with an opportunity to furnish the relevant declaration forms. en-us Wed, 16 Dec 2015 00:00:00 +0530 Wed, 24 May 2017 07:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192302 Under the KVAT scheme, monthly returns and the statutory tax period are treated as calendar months, so a single assessment order clubbing all 12 monthly returns was not in accordance with law and was set aside. Because fresh assessment was required, the assessee had to be given a meaningful opportunity to produce C declaration forms before the Assessing Authority, since denial of that chance would impair proper determination of tax liability. The impugned assessment was quashed and the matter remitted for month-wise reconsideration with an opportunity to furnish the relevant declaration forms. Case-Laws VAT and Sales Tax Wed, 16 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192302