Kerala High Court
For assessee
Topic
Filing, rectification and revision of returns.
1 ruling found
Kerala High Court
Where gold jewelry trader omitted certain stock-transfer transactions in returns for April to June 2017 and sought revision, rejection solely for want of statutory audit was unsustainable as where a request was made even before initiation of assessment or penalty proceeding, such request was to be accepted GST: Where assessee effected inter-state stock transfers of gold jewelry during April to June 2017 and faced GST demand due to alleged absence of proof of goods' re- entry into Kerala, since revision of KVAT returns for that period was permitted, consequential GST demand orders were to be set aside, leaving further proceedings to depend on results of revised returns