2025 (1) TMI 930

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....ted 2.2.2022 of the said tribunal in Review Application No.1 of 2021 filed in T.A. No.15 of 2019. 2. The brief facts necessary for disposal of this revision petition are as follows: The respondent/assessee, was a dealer on the rolls of the Assistant Commissioner, Special Circle-III, Ernakulam. It had filed the annual return for the year 2013-2014 disclosing a sales turnover of Indian Made Foreign Liquor. On filing the return, the assessing authority issued directions to the assessee to produce the books of accounts for verification but it was not produced. Therefore, the assessing authority initiated proceedings against the assessee under Section 17 of the Kerala General Sales Tax Act, (For short, the KGST Act) and completed the assessme....

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.... Act and therefore it could complete the assessment on 30.11.2018 as it had done in the instant case. 5. The Appellate Tribunal, on consideration of the said submission found that although Section 17 (7) of the KGST Act permitted the revenue in appropriate cases to extend the period of completion of the assessment beyond the period specified in Section 17 (6), in the instant case, there was no material showing that the precondition for exercise of the power under Section 17 (7) of the KGST Act had been effectively completed. The appeal preferred by the assessee was therefore allowed by the tribunal by holding the assessment to be barred by limitation. 6. The revenue thereafter preferred a Review Application bringing to the notice of the t....