Page 83 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] K. SASILAL v. FAST TRACK ASSESSMENT TEAM, SGST DEPTT., ALAPPUZHA 329
incorrect or incomplete, assessments may be completed
determining additional tax payable at twenty per cent. of
tax payable subject to a minimum of ten thousand
rupees :
Provided that the amnesty scheme envisaged in section 23(B)
shall also be applicable to assessment completed as per this
section.
(f) The team shall be competent to offer reasonable concessions
after recording the reasons thereof on the estimation of sup-
pression of turnover on account of any offences detected
against the dealer, and also on the interest payable up to a
maximum of fifty per cent. of that payable, in cases where the
dealer offers immediate payment of the dues.
(g) The hearings shall be open and in public view, the date and
venue of the sitting shall be intimated in advance to the deal-
ers concerned. Information shall also be published through the
local media.
(h) No adjournment in the cases listed at a session shall be permit-
ted except under exceptional circumstances.
(i) If a dealer fails to appear, the assessment shall be finalized ‘ex
parte’ following the principles of natural justice.
(3) All assessment under fast track method shall be by unanimous deci-
sions signed by all team members.
(4) Notwithstanding anything contained in any other law for the time be-
ing in force the officers on the team shall be absolved from personal liability
on account any assessment order issued in good faith.
(5) Notwithstanding anything contained in any other provisions of this
Act, appeals against the assessment orders issued under fast track method
shall lie to the Sales Tax Appellate Tribunal and no such appeal shall lie un-
less the dealer has paid the entire tax amount”.
Section 19 of the KGST Act reads as follows :-
19. “Assessment of escaped turnover. - (1) Where for any reason the
whole or any part of the turnover of business of a dealer has escaped as-
sessment to tax in any year or has been assessed or has been assessed at a
rate lower than the rate at which it is assessable or any deduction has been
wrongly made therefrom, the assessing authority may, at any time within five
years from the expiry of the year to which the tax relates, proceed to determine to
the best of its judgment the turnover which has escaped assessment to tax or has
been under assessed or has been assessed at a rate lower than the rate at
which it is assessable or the deduction that has been wrongly made and as-
sess the tax payable on such turnover after issuing a notice on the dealer
and after making such enquiry as it may consider necessary :
Provided that before making as assessment under this sub-section the deal-
er shall be given a reasonable opportunity of being heard :
Provided further that the time limit mentioned in this sub-section shall not
apply where the turnover which escaped assessment relates to any business
done by such dealer as benamidar or through a benami or where it relates
to dealer, who being liable to get himself registered under this Act and the
rules made thereunder has failed to do so.

GST LAW TIMES  21st May 2020  83