2019 (7) TMI 914

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.... For The Respondent : None ORDER C. K. ABDUL REHIM, J. State is in revision aggrieved by an order of the Kerala Value Added Tax/Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Kozhikode in T.A.(VAT) No. 249/2014, dated 30.06.2016. Through the impugned order, the Tribunal had reversed the assessment made under Section 25 of the Kerala Value Added Tax Act, 200....

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....the relevant purchases was only an inadvertent omission crept in due to a clerical error. But the assessing authority found that the assessee had failed to file any revised return with reconciliation statement, as stipulated under Section 42 of the KVAT Act. Therefore, the assessment proposed was confirmed and tax liability on the additional turnover at 4%, to the extent of Rs. 1,14,820/-, was ass....

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....to any omission in the accounts. Even if it was found that there occurred failure on the part of the assessee to file revised returns under Section 42(2) in order to rectify the mistake, along with an audited certificate, the same will make the returns only incomplete or incorrect, for which penal proceedings are provided under Section 67 of the KVAT Act. But the Department has no case that there ....

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....iled to submit a revised return as required under Section 42 of the KVAT Act, the addition made with respect to the suppressed purchase turnover was fully legal and justified. We take note of the findings of the Tribunal that, the Department has no case that the materials covered under the omitted purchase were not converted into finished goods, which was not reflected in the sales turnover and wh....