Section 55(5) in The Kerala Value Added Tax Act, 2003
(5)In disposing of an appeal, the Deputy Commissioner (Appeals) and Assistant Commissioner (Appeals) may, after giving the appellant a reasonable opportunity of being heard,-(a)in the case of an order of assessment or penalty, either confirm, reduce, enhance or annul the assessment or the penalty or both;(b)set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed;(c)or pass such other orders as he may think fit; or (d) in the case of any other order, confirm, cancel or vary such order:Provided that at the hearing of any appeal against an order of the assessing authority, the assessing authority or the officer empowered by the Commissioner in this behalf shall be heard.
