https://www.taxtmi.com/caselaws?id=373929 A revised return filed after compounding of detected suppression does not automatically bar best judgment assessment under the Kerala Value Added Tax Act. Section 22(10) deems assessment completed on filing the revised return, but that deeming effect remains subject to the powers preserved by sections 24 and 25. Where the record shows a pattern of repeated suppression, the Assessing Authority may still estimate turnover to cover probable omissions. On the stated facts, multiple diaries revealed continuing suppression, so estimation was justified despite the revised return. en-us Wed, 16 Jan 2019 00:00:00 +0530 Wed, 23 Jan 2019 07:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373929 A revised return filed after compounding of detected suppression does not automatically bar best judgment assessment under the Kerala Value Added Tax Act. Section 22(10) deems assessment completed on filing the revised return, but that deeming effect remains subject to the powers preserved by sections 24 and 25. Where the record shows a pattern of repeated suppression, the Assessing Authority may still estimate turnover to cover probable omissions. On the stated facts, multiple diaries revealed continuing suppression, so estimation was justified despite the revised return. Case-Laws VAT and Sales Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373929