Page 82 - GSTL_21st May 2020_Vol 36_Part 3

328 GST LAW TIMES [ Vol. 36
(a) The assessment shall be completed by a ‘team’ comprising of a
team of officers which shall be constituted by the Commis-
sioner.
(b) In the case of files relating to Special Circles, there shall be
three Assistant Commissioners in the team, headed by a Dep-
uty Commissioner. In the case of Ordinary Circles, the team
shall be headed by an Assistant Commissioner and comprise
three Commercial Tax Officers as members.
(c) All files of the dealer pertaining to an assessment year shall be
clubbed with assessment filed and taken up for disposal.
(d) No assessment completed by the teams shall be reopened un-
less there is fresh receipt of materials pertaining to tax
evasion :
Provided that the assessment may be reopened with the prior
permission of the Commissioner.
(e) The assessment shall be completed fairly by a summary pro-
ceeding and in cases where the returns are not acceptable, the
following criteria may be adopted for determining their tax li-
ability, namely :-
(i) In case where the dealer had compounded the offence
under section 47, or penalty under section 45A or 29A
has been levied, the assessment may be completed on an
addition proportionate to the period of suppression with
reference to the quantum of suppression detected, limit-
ing the tax effect on such addition to a maximum of three
times of the compounding fee paid or tax effect of sup-
pression detected, whichever is higher, and in case where
a pattern or suppression has not been established, to an
amount equal to the suppression detected.
(ii) In case where tax evaded cannot be quantified, the as-
sessment may be completed on an addition equal to five
per cent. of the taxable turnover conceded by the dealer
as per his returns or accounts, subject to tax effect of a
minimum five thousand rupees and a maximum of one
lakh rupees.
(iii) In case where statutory forms and declarations in sup-
port of claim of concessional rate of tax or exemption
have not been filed or are partially filed, or where the
forms have been misused, the assessment may be com-
pleted by disallowing such claims, to the extent of the de-
fect in such forms, assessing it under this Act.
(iv) In case of contracts where option for compounding un-
der the provisions contained in section 7 of this Act, as it
then existed have been filed, and where returns and tax
deduction certificate issued by the awarder have been
produced, assessment may be completed accepting the
awarder’s certificate.
(v) In case of contracts in respect of which tax is paid under
section 5 of this Act, and where returns and statement of
accounts have been filed, but the returns are found to be

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