2026-VIL-130-KER
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VAT High Court Cases

Kerala VAT Act, 2003 – Jurisdiction of assessing authority, Implementation of Appellate Order - Assessment for Unaccounted Sales - The assessing authority passed an assessment order holding the petitioner liable for an unaccounted sales turnover and demanding the output tax along with interest. The petitioner appealed against this order, contending that the transactions were actually carried out by her son, who had obtained a fresh registration after the deceased's death. The appellate authority allowed the appeal, finding that the sales turnover belonged to the son's new firm and directed the assessing authority to modify the assessment by deleting the said sales turnover - Whether the assessing authority was justified in issuing a fresh assessment order restoring the original assessment, despite the appellate authority's clear directions – HELD - The appellate authority had allowed the appeal filed by the petitioner directing the assessing authority to modify the assessment by “deleting the sales turnover” from the assessment. The appellate authority also found that such an order is required since turnover actually belongs to another dealer - The assessing authority could not have issued notices to the petitioner demanding further documents, as the appellate order had already made a positive finding that the sales turnover in question belonged to the son's new firm. The assessing authority should have simply implemented the appellate order by issuing a fresh assessment order accepting the directions. The assessing authority's action in restoring the original assessment order is not justified - The assessment order passed by the assessing authority is set aside and the writ petition is allowed
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