Case Law Details

Case Name : M/s. Modern Hospital Pharmacy Vs. Commercial Tax Officer & Anr. (High Court of Kerala at Ernakulam)
Appeal Number : WP(C). No. 41363 of 2016
Date of Judgement/Order : 19/01/2017
Related Assessment Year :
Courts : All High Courts (3123) Kerala High Court (108)

Admittedly,  for the subject years, the assessee, a Pharmacy inside a hospital, filed returns disclosing the turnover which, however, did not tally with the audit report filed under Sections 13 and 13A of the Kerala Value Added Tax Act, 2003 (‘KVAT Act’ for short). The audit report showed sales far in excess of that shown in the return. The contention of the Pharmacy is that the hospital charges were also included in the audit report and a revised report has been filed.

Though there is a provision to revise the returns filed under the KVAT Act, there is absolutely no provision where the auditor could file a revised report.  Considering also the factual disputes involved, this Court is not inclined to exercise discretion to interfere with the assessment orders under Article 226 of the Constitution of India. The petitioner would be left to the remedy available before the Appellate Authority.

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Category : Goods and Services Tax (3074)
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Tags : high court judgments (3710) Vat (162)

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