TMI Blog2013 (6) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the statutory authority could have accepted the application for compounding, since they did not find any other default or defect in it - Held that:- The doctrine of substantial compliance does not, in any manner, authorise a statutory authority to permit institution of certain matter in the form of returns, etc., after the period prescribed. If the doctrine of implied power or the doctrine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 8 of the Kerala Value Added Tax Act, 2003, was May 15, 2012. In terms of rule 11 of the Kerala Value Added Tax Rules, 2005, the authority found that the application was not within the time prescribed, and accordingly, the application for condonation of delay was dismissed. The statutory appeal also stands dismissed, and hence, the assessee is in revision. 2. The fact of the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... last date for filing of returns. 3. For one thing, the two instances, which are shown to us where the authorities had by general notification extended the period of time for filing returns, were attributable specifically to the failure of the net connectivity or other issues in connection with online filing of returns and also the system of e-govemance in connection with the Department of Taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR 369 (SC);[2011] 1 SCC 236, Rajendra Prasad Gupta v. Prakash Chandra Mishra[2011] 2 SCC 705, and of this court in Thankam R. Pillai v. Arbitrator[1996] 1 KLT 225 and in Johnson and Johnson Limited v. Assistant Commissioner (Assessment)[2009] 23 VST 274 (Ker);[2009] 17 KTR 613 (Ker) in support of his contentions. 5. The reference made to the precedents of the apex court and of this court, fund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of substantial compliance does not, in any manner, authorise a statutory authority to permit institution of certain matter in the form of returns, etc., after the period prescribed. If the doctrine of implied power or the doctrine of substantial compliance is stretched to that limit, we can easily foresee abuse of power. The provision in rule 11 of the KVAT Rules, read with section 8 of the KVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
