Marico LTD. vs. The Deputy Commissioner Of State Tax
Held
The Court, relying on a previous judgment (Ext.P9), held that the time limit prescribed in Section 42 of the Kerala Value Added Tax Act, 2003, does not apply if no penal proceedings have been initiated against the petitioner. The 1st respondent was directed to consider the petitioner's request for revision of returns.
Facts
The petitioner sought to revise returns for assessment years 2014-15 and 2015-16, but the request was denied by the tax authorities, citing the time limit under Section 42 of the Kerala Value Added Tax Act, 2003. The petitioner contended that the time limit was inapplicable as no penal proceedings had been initiated.
Key Issues
The key legal issue was whether the time limit under Section 42 of the Kerala Value Added Tax Act, 2003, for revising returns applies when no penal proceedings have been initiated against the assessee.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 29TH DAY OF AUGUST 2022 / 7TH BHADRA, 1944 WP(C) NO. 27146 OF 2022 PETITIONER: 1 MARICO LTD. MARICO LIMITED NIDA, MENONPARA ROAD, KANJIKODE, PALAKKAD. REPRESENTED BY ITS AUTHORISED SIGNATORY BHARAT PADGULEKAR., PIN - 678621 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GST COMPLEX, NEAR CIVIL STATION, PALAKKAD., PIN - 678001 2 THE JOINT COMMISSIONER OF STATE TAX STATE GST COMPLEX, NEAR CIVIL STATION, PALAKKAD, PIN - 678001 3 THE COMMISSIONER OF STATE GOODS AND SERVICES TAX KERALA, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN - 695002 ADV.THUSHARA JAMES,SR.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC NO.27146 of 2022 2 JUDGMENT Dated this the 29th day of August , 2022 The petitioner has approached this Court being aggrieved by the fact that its request for revision of returns for assessment years 2014-15 and 2015-16 has not been accepted on the ground that it is filed beyon
The judgment continues below.
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