M/S.Indsil Hydro Power And Manganese LTD vs. The Asst. Commissioner

WP(C)/35417/2018HC KeralaGSTCNR KLHC01081736201819 December 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU3 pages

For Respondent: DR THUSHARA JAMES, GP

AI SummaryAllowed

Held

The Court directed the respondent to permit the petitioner to revise their returns. This decision was based on a prior judgment of the same High Court which covered the issues in favor of the petitioner.

Facts

The petitioner sought to revise their GST returns for the years 2015-16, 2016-17, and 2017-18. They had filed an application before the respondent authorities for this purpose.

Key Issues

Whether the petitioner should be allowed to revise their GST returns for the specified years. The issue was resolved based on precedent.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 19TH DAY OF DECEMBER 2018 / 28TH AGRAHAYANA, 1940 WP(C).No. 35417 of 2018 PETITIONER/S: M/S.INDSIL HYDRO POWER AND MANGANESE LTD VI/679, PALLATHERI, ELAPULLY, PALAKKAD, REPRESENTED BY ITS MANAGER-COMMERCIAL, K.ANANDAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASST. COMMISSIONER, SPECIAL CIRCLE, STATE GST DEPARTMENT, PALAKKAD-678 001. 2 THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. OTHER PRESENT: DR THUSHARA JAMES, GP. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- W.P.(C). No. 35417 of 2018

JUDGMENT The petitioner in the writ petition seeks the following relief; “i)

To direct the 1st respondent to permit the petitioner to revise the returns for the years 2015-16, 2016-17 and 2017-18 as prayed for in Exts.P3 forthwith by the issue of a writ of mandamus or such other writ or order or direction.”

Both the counsel agree that the issues stand squarely covered in the petitioner's favour by a judg

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.