2021 (4) TMI 1279

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.... JUDGMENT Heard both sides. 2. Learned counsel for the petitioner submits that the 1st respondent has passed the ex parte order at Ext.P2 making assessment under Section 25 of the Kerala Value Added Tax Act (hereinafter referred to as 'the KVAT Act') in the year 2016-17, levying tax on unaccounted purchases denying IPT credit under Section 25AA(2)(a) of the KVAT Act. According to t....

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....t the rectification application submitted by the petitioner seeking rectification in the assessment year for the year 2016-17 is already disposed of by passing the rectified assessment order at Ext.P4 and the petitioner cannot go on with rectification application again and again. Learned Government Pleader submits that the remedy, if any, of the petitioner is to go for statutory appeal. 4. I ha....

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....er. 6. I am of the considered view that once the rectification application has been disposed of and the rectified assessment order is passed, the remedy, if any, which can be available to the petitioner is that of challenging the rectified assessment order in a statutory appeal. He cannot go on by filing rectification applications again and again. The application at Ext.P5 is submitted by the p....