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[Cites 0, Cited by 1] [Section 24(1)] [Section 24] [Entire Act]

State of Kerala - Subsection

Section 24(1)(c) in The Kerala Value Added Tax Act, 2003

(c)fails to prove the claim of input tax credit, special rebate or refund claimed, the audit officer may, at any time within three years from the last date of the year to which the return relates, after conducting such enquiry as he may deem necessary, reject the returns of such return periods and complete the assessments to the best of judgement.