Judgment
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 beyond the outer time limit going by the provisions contained in Section 42 of the Kerala Value Added Tax Act (KVACT), 2003.
2.
The learned counsel appearing for the petitioner states that the matter is covered in its favour by Ext.P9 judgment of this Court. It is submitted that for the aforesaid assessment years, no penal proceedings have been initiated against the petitioner on account of the mistake in the returns filed. It is submitted that going by the judgment of the Division Bench in Ext.P9, the time limit for revision of returns will apply, only if penal proceedings have been initiated in respect of the years in question or the revision of returns has the effect of effacing the mistakes which
WPC NO.27146 of 2022 3 lead to initiation of such penal proceedings.
3.
The learned Senior Government Pleader does not seriously dispute this position.
4.
Having regard to the submissions made by the learned Counsel for the petitioner and the learned Senior Government Pleader, and after having perused Ext.P9 judgment of this Court, I am of the view that, since no penal proceedings have been initiated against the petitioner in respect of assessment years 2014-15 and 2015-16, the request made by the petitioner for revision of returns for the aforesaid years through Exts.P1, P1(a) and P2 shall be considered by the 1st respondent without being hindered by the time limit prescribed in Section 42 of the Kerala Value Added Tax Act, 2003.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE SKP/29-8
WPC NO.27146 of 2022 4 APPENDIX OF WP(C) 27146/2022 PETITIONER'S EXHIBITS:
EXHIBIT P1 A COPY OF THE E-MAIL DATED 29-06-2018, AND THE ATTACHMENTS THERETO FOR THE YEAR 2014-15 EXHIBIT P1(A) A COPY OF THE E-MAIL DATED 29-06-2018 FOR THE YEAR 2015-16 EXHIBIT P2 A COPY OF THE LETTER DATED 29-06-2018 FOR THE YEAR 2015-16 ADDRESSED TO THE 1ST RESPONDENT, TOGETHER WITH ITS ATTACHMENTS EXHIBIT P3 A COPY OF THE CIRCULAR NO.14/2017 DATED 21-11- 2017 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P4 A COPY OF THE RELEVANT EXTRACT FROM THE KERALA FINANCE ACT, 2018.
EXHIBIT P5 A COPY OF THE E-MAIL DATED 29-09-2021 [EXCEPT THE ATTACHMENT THERETO] ADDRESSED TO THE 1ST RESPONDENT.
EXHIBIT P6 A COPY OF THE NOTICE DATED 28-12-2021 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P7 A COPY OF THE REPLY TO EXT. P6, DATED 07-01- 2022 FILED BY THE PETITIONER.
EXHIBIT P8 A COPY OF THE ORDER DATED 02-06-2022 ISSUED BY THE 1ST RESPONDENT.
EXHIBIT P9 A COPY OF JUDGMENT OF HON'BLE HIGH COURT OF KERALA IN 'COMMERCIAL TAX OFFICER VS. VARGHESE' [2018(3) KLT 468] RESPONDENTS' EXHIBITS: NIL TRUE COPY P.A.TO JUDGE