Kerala VAT: Fresh Assessment After Remand Nullifies Original Order – HC

Sajeer. A. Vs State of Kerala (Kerala High Court)

The Kerala High Court addressed a revision petition concerning the Joint Commissioner’s jurisdiction to initiate proceedings against an assessment order. The petitioner, a manufacturer of unbranded food products, challenged the Commissioner of State Tax’s order, arguing that the Joint Commissioner lacked the authority to revise an assessment order passed following a remand by the First Appellate Authority. The initial assessment, based on a penalty imposed under the Kerala Value Added Tax Act (KVAT), was challenged and s

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