https://www.taxtmi.com/caselaws?id=382928 A Kerala HC decision under the Kerala Value Added Tax Act, 2003 addressed whether an assessment based on inter-State purchase figures could stand where the assessee was not satisfactorily shown to have received the material relied on by the assessing authority. The record did not prove service of the soft copy of purchase details, and the assessee was not given an effective chance to reconcile the figures. In those circumstances, rejection of rectification did not cure the disclosure defect. The refusal to entertain rectification was set aside, and the matter was remitted for fresh consideration after supplying the relevant purchase details and giving the assessee an opportunity to respond. en-us Fri, 05 Jul 2019 00:00:00 +0530 Fri, 13 Dec 2019 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382928 A Kerala HC decision under the Kerala Value Added Tax Act, 2003 addressed whether an assessment based on inter-State purchase figures could stand where the assessee was not satisfactorily shown to have received the material relied on by the assessing authority. The record did not prove service of the soft copy of purchase details, and the assessee was not given an effective chance to reconcile the figures. In those circumstances, rejection of rectification did not cure the disclosure defect. The refusal to entertain rectification was set aside, and the matter was remitted for fresh consideration after supplying the relevant purchase details and giving the assessee an opportunity to respond. Case-Laws VAT and Sales Tax Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382928