Despite Error on Law by Original Authority, Remedy Against Order is to File an Appeal Under Statute

K.V. Jacob & Sons Vs Deputy Commissioner (Works Contract) (Kerala High Court)

Background:

1. The petitioner, a registered dealer under the KVAT Act, challenged the assessment order (Exhibit P-7) passed by the Deputy Commissioner under Section 25(1) of the KVAT Act, 2003.

2. The Assessing Authority, noting a difference between the total receipt in the audit report and the total taxable turnover mentioned in the return, added 25% to th

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