Case Law Details
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.
