https://www.taxtmi.com/caselaws?id=396122 An order rejecting a rectification application under the Kerala Value Added Tax Act was interfered with because the challenge disclosed a serious defect in the decision-making process. The assessee contended that the pre-assessment notice did not disclose the grounds later relied on and that land cost, corpus fund, electrical charges and water charges had been included in turnover computation. On the materials placed, the Court found the rectification plea required reconsideration, set aside the rejection, and remitted the application to the assessing authority for fresh consideration after hearing the assessee. en-us Tue, 04 Feb 2020 00:00:00 +0530 Mon, 22 Jun 2020 06:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396122 An order rejecting a rectification application under the Kerala Value Added Tax Act was interfered with because the challenge disclosed a serious defect in the decision-making process. The assessee contended that the pre-assessment notice did not disclose the grounds later relied on and that land cost, corpus fund, electrical charges and water charges had been included in turnover computation. On the materials placed, the Court found the rectification plea required reconsideration, set aside the rejection, and remitted the application to the assessing authority for fresh consideration after hearing the assessee. Case-Laws VAT and Sales Tax Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396122