Cancellation of Assessment Order Passed by Commercial Tax Officer: Kerala HC upholds Revisional Power Exercised by Joint Commissioner [Read Order]

The Kerala High Court upheld the revision power exercised by the Joint Commissioner, thereby canceling the assessment order passed by the Commercial Tax Officer.

The petitioner has filed a case with this Court invoking Article 227 of the Constitution of India to challenge the decision made by the second respondent on December 29, 2022. This decision, outlined in a copy of order issued by the joint commissioner of state tax, involved the cancellation of assessment orders dated February 12, 2015, and September 14, 2017, issued by the Commercial Tax Officer in Chavakkad.

The Joint Commissioner of State Tax, exercising revision power under Section 56 of the Kerala Value Added Tax Act 2003, canceled these orders and instructed the Assessing Authority to issue fresh assessment orders in accordance with the law for the 2012-13 period under the Central Sales Tax Act 1956.

After careful consideration, the bench has decided not to intervene in the challenged order issued by the Joint Commissioner of State Tax. The case has been sent back to the Assessing Authority for the issuance of new orders. It's noteworthy that the petitioner has approached this Court after a delay exceeding one year.

The single bench of Justice Dinesh Kumar Singh observed that the writ petition was dismissed. However, if the petitioner has any remedy against the said impugned order, he may resort to the statutory remedy as may be available to him.

To Read the full text of the Order CLICK HERE

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