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2018 (3) TMI 680 - HC - VAT and Sales TaxRevision of returns - willful omission or suppression with an intent to evade tax or not? - Held that: - the petitioner, on detecting an omission in the returns originally filed by it, came forward to rectify the defects, by expressing his readiness to pay the differential tax and interest in respect of the transactions that were omitted in the return that was originally filed. Since the petitioner voluntarily came forward to rectify the omissions and pay the differential tax, and the action of the petitioner is not pursuant to the detection of any suppression by the Department, the mere apprehension that, on the petitioner being permitted to pay the differential tax, he might lay claim to the input tax credit of tax paid on purchases that were not reported, cannot, in my view, be a ground to deny the petitioner the opportunity to come forward and rectify an anomaly in the returns, so as to ensure a compliance with the statutory provisions. The petitioner in this case having established that he had approached the respondents, for correcting omissions in the returns filed by him for the assessment year 2011-12, before any proceedings were initiated against him for differential tax demands or for the imposition of any penalty for breach of any statutory provision, ought to be permitted to revise his returns to include the omissions noticed - petition allowed.
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