Joint Commissioner Empowered To Initiate Proceedings Against Assessment Order Issued After Remand: Kerala High Court
In a significant ruling, the Kerala High Court upheld the jurisdiction of the Joint Commissioner to initiate proceedings under Section 56 of the Kerala Value Added Tax (KVAT) Act, 2003 against an assessment order passed by the Assessing Authority pursuant to a remand order. The Division Bench, comprising Justices A.K. Jayasankaran Nambiar and Easwaran S., observed that once a fresh assessment order is passed following a remand, the original assessment…
