https://www.taxtmi.com/caselaws?id=795871 VAT return revision for omitted inward and outward stock-transfer transactions is described as independently available from the audit-based revision mechanism under the Kerala Value Added Tax Act. The notes state that absence of an audit, unrelated penalty proceedings, and proceedings for another assessment year should not bar revision for the relevant period. GST orders based on adverse inferences about the same outward stock transfers are described as requiring reconsideration after the revised VAT returns incorporate those entries. Assessment or GST action may thereafter proceed on the basis of the revision outcome. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795871 VAT return revision for omitted inward and outward stock-transfer transactions is described as independently available from the audit-based revision mechanism under the Kerala Value Added Tax Act. The notes state that absence of an audit, unrelated penalty proceedings, and proceedings for another assessment year should not bar revision for the relevant period. GST orders based on adverse inferences about the same outward stock transfers are described as requiring reconsideration after the revised VAT returns incorporate those entries. Assessment or GST action may thereafter proceed on the basis of the revision outcome. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795871