2018 (8) TMI 937

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..... PARTMENT, THIRUVANANTHAPURAM, THE COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT DEPARTMENT, THRIUVANANTHAPURAM
VAT and Sales Tax
2018 (8) TMI 937 - KERALA HIGH COURT - 2018 (18) G. S. T. L. 221 (Ker.)
KERALA HIGH COURT - HC
Dated:- 5-7-2018
W. P. (C). No.21257 of 2018 - -
CST, VAT & Sales Tax
MR. DAMA SESHADRI NAIDU, J. For The PETITIONER : SRI.M.GOPIKRISHNAN NAMBIAR SRI.P. .....

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..... ut incorporating the details of input credit under the KVAT regime. It has caused serious prejudice and hardship to the petitioner. 3. Thus alleging, the petitioner filed this writ petition. It sought a direction to the respondents to permit it to revise the return for December 2016: to include the purchase of the diesel generator. 4. The respondents, however, apprehend that if the petitioner co .....

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..... prohibits any such revision of return if an offense has been detected or other proceedings initiated. Sub-section (10) of Section 22 permits a revised return incorporating the turnover covered in the penal proceedings after the proceedings are finalized and compounded, upon which again the assessment is deemed to be completed subject to the provisions of Sections 24 and 25. The proviso to subsect .....

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..... d and proceedings are initiated against such evasion." 7. After elaborately discussing the pros and cons of letting the dealer file revised returns, C. R. Varghese has held that when a dealer wants to revise a return, the Assessing Authority, as the Act mandates, must accept it. The decision also asserts that there is no prohibition against the dealer's seeking to revise a return after the time .....

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..... for December 2016; the petitioner may include the purchase of diesel generator, as it claimed. The Commissioner of Commercial Taxes will enable the petitioner to revise the return. The authorities may, once the petitioner comes forward to revise the returns, complete the process in three weeks. The writ petition, accordingly, stands disposed of. No order on costs.
Case laws, Decisions, Judgem .....

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