2020 (3) TMI 1051

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.... the erstwhile Kerala General Sales Tax Act (KGST Act) for the period 2004-2005. As per the averments, the petitioner filed true and correct returns and paid tax and other dues for the assessment year and continuing business on migration to the GST regime with effect from 01.07.2017. 2. The petitioner was served with a notice dated 20.11.2019 for re-assessment of the proceedings under Section 17D of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the 'Act, 1963') pertaining to method of fast track completion of assessment, noticing the escaped turn over of Rs. 17,81,824/- based upon certain observation of the order. The aforementioned notice also reflected in the sensor audit dated 28.11.2019 of the 3rd respond....

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....he learned Government Pleader submits that once Section 17(D) of the Act, 1963 do not envisage any period of limitation, the argument of Sri.K.N.Sreekumaran that the applicability of Section 19 of the Act, 1963 would not apply and impugned order noticing the escaped turn over cannot be said to be erroneous or barred by law of limitation. 6. I have heard learned counsel for the petitioner and also the learned Government Pleader. Section 17D of the KGST ACT reads as follows:- 17D. Fast Track method of completion of Assessment:- (1) Notwithstanding anything contained in any other law for the time being in force or any other provisions of this Act all assessment pending under the Act as on the 1st day of April, 2007 shal....

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.... detected, limiting the tax effect on such addition to a maximum of three times of the compounding fee paid or tax effect of suppression detected, whichever is higher, and in case where a pattern or suppression has not been established, to an amount equal to the suppression detected. (ii) In case where tax evaded cannot be quantified, the assessment may be completed on an addition equal to five percent of the taxable turnover conceded by the dealer as per his returns or accounts, subject to tax effect of a minimum five thousand rupees/- and a maximum of one lakh rupees. (iii) In case where statutory forms and declarations in support of claim of concessional rate of tax or exemption have not been filed or are partially file....

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.... shall also be published through the local media. (h) No adjournment in the cases listed at a session shall be permitted except under exceptional circumstances. (i) If a dealer fails to appear, the assessment shall be finalized 'ex-parte' following the principles of natural justice. (3) All assessment under fast track method shall be by unanimous decisions signed by all team members. (4) Notwithstanding anything contained in any other law for the time being in force the officers on the team shall be absolved from personal liability on account any assessment order issued in good faith. (5) Notwithstanding anything contained in any other provisions of this Act, appeals against the assessmen....

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....e under has failed to do so. (2) In making as assessment under sub-section (1), the assessing authority may, if it is satisfied that the escape from assessment is due to wilful non-disclosure of assessable turnover by the dealer, direct the dealer to pay, in addition to the tax assessed under sub-section (1) a penalty as provided in section 45A. Provided that no such penalty shall be imposed unless the dealer affected has had a reasonable opportunity of showing cause against such imposition. Explanation:- Notwithstanding anything contained in the Indian Evidence Act, 1872, the burden of proving that the escape from assessment was not due to willful nondisclosure of assessable turnover by the dealer shall be on the....