T K Navas vs. Commissioner Of Goods And Service Taxes Department - Kerala High Court, 18 October 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 18TH DAY OF OCTOBER 2019 / 26TH ASWINA, 1941 WP(C).No.21301 OF 2019(K) PETITIONER: T K NAVAS AGED 45 YEARS SUPERSONIC ALUMINIUM TRADERS, KANJIRAMATTOM BYE PASS ROAD, THODUPUZHA EAST P.O, PIN-685 585, IDUKKI, THODUPUZHA. BY ADV. SRI.MOOSA E.S. RESPONDENTS: 1 COMMISSIONER OF GOODS AND SERVICE TAXES DEPARTMENT KERALA KARAMANA P.O, KILLIPPALAM, TRIVANDRUM PIN-695 002 2 DEPUTY COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, IDUKKI AT KATTAPPANA SOUTH P.O, PIN-685 515 3 GOODS AND SERVICE TAX OFFICER, 1ST CIRCLE, MINI CIVIL STATION, THODUPUZHA, PIN-685 584 BY GOVERNMENT PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.10.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.21301 OF 2019(K) 2 JUDGMENT (Dated this the 18th day of October 2019) The petitioner, who is an assessee under the GST Act on the files of the 3rd respondent, has approached this Court seeking a permission to revise his returns for the assessment year 2015-2016. It is his case in the writ petition that although against an earlier order rejecting his request for revision of return he had approached the appellate authority and the appellate authority had by Ext.P5 order directed the lower authority to consider the request for revision of return, the 3rd respondent by Ext.P7 order, while rejecting his application for refund of excess input tax, also found that he was not entitled to a revision of the return on account of the Circular No. 8/2018 issued by the Department. It is in these circumstances that the petitioner has approached this Court praying for a permission to revise his return so that the purchases effected by the petitioner firm can be reflected in the returns filed before the Department.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents.

WP(C).No.21301 OF 2019(K) 3

On a consideration of the facts and circumstances of the case as also the submissions made across the bar, and taking note of the instructions received by the learned Government Pleader to the effect that there are no penal proceedings pending against the petitioner for the assessment year in question, I direct the respondents to open the web portal of the Kerala Value Added Tax (KVAT) so as to enable the petitioner to revise his returns for the assessment year 2015-2016 to include the purchases effected from the erstwhile proprietorship firm in the said returns. The respondents shall do the needful to open the web portal for a week, after intimation to the petitioner, so as to enable the petitioner to revise his returns and upload the same in the KVATIS. The entire exercise of intimation to the petitioner, and thereafter opening the web portal for a week, shall be completed within an outer time limit of three weeks from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the writ petition along with a copy of this judgment, before the respondents, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.21301 OF 2019(K) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE REMINDER APPLICATION THROUGH MAIL DATED 30.6.2016 EXHIBIT P2 COPY OF THE REMINDER APPLICATION THROUGH MAIL DATED 6.9.2016 EXHIBIT P3 PROPOSALS OF THE REJECTION OF REVISION APPLICATION DATED 17.10.2016 EXHIBIT P4 OBJECTION AGAINST THE PROPOSAL OF REJECTION OF REVISION DATED 31.10.2016 EXHIBIT P5 APPELLATE ORDER MADE BY THE ASSISTANT COMMISSIONER (APPEALS) DATED 12.03.2018 EXHIBIT P6 COPY OF CIRCULAR NO. 8/2018 EXHIBIT P7 REJECTION ORDER OF REVISION APPLICATION AND DENIAL OF EXCESS TAX. RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE