Amara Raja Batteries Limited vs. The Deputy Commissioner
Original PDF →No AI summary yet for this judgment.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR THUR AY, THE 14TH DAY OF JANUARY 2021 / 24TH POUSHA, 1942 WP(C).No.206 OF 2021(A) PETITIONER/S: AMARA RAJA BATTERIES LIMITED, DOOR NO.V/499 C, VANIYAKAD, KOTTUVALLY, MANNOM P.O., PARAVOOR TALUK, ERNAKULAM-683 520, ERNAKULAM DISTRICT, REPRESENTED BY MR. UMESH T- AUTHORISED SIGNATORY. BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT/S: THE DEPUTY COMMISSIONER, SPECIAL CIRCLE-1, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682 015. SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.206 OF 2021 2 JUDGMENT Dated this the 14th day of January 2021
Heard both sides.
Petitioner had filed return for the assessment year 2017-2018, in which, according to him, some inadvertent mistakes crept in by way of omission to incorporate three inter- state purchases for the month of June 2017. In submission of the learned counsel appearing for the petitioner, these omissions were corrected in the audit report and consequently, the petitioner has submitted Exts.P1/P2 representation with the respondent for correction of return. The said application is still pending with the respondent. The prayer in the instant petition is to direct the respondent to consider Exts.P1/P2 for revision of return for the month of June 2017 of the assessment year 2017-18. 3. As Ext.P1/P2 application is reportedly pending with the respondent, the learned Government Pleader appearing for the respondent submits that the same can be considered by hearing the petitioner, if he wants to appear for hearing before the respondent.
Hence, the writ petition is disposed of with a direction
WP(C).No.206 OF 2021 3 to the respondent to decide Exts.P1/P2 applications, if not already decided, after hearing the petitioner, if he appears before the respondent at 11.30 am on 18.01.2021, in accordance with law.
The writ petition is accordingly disposed of. A.M.BADAR ajt JUDGE
WP(C).No.206 OF 2021 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE E-MAIL SEEKING RETURN REVISION OF JUNE 2017, DATED 31.12.2020. EXHIBIT P2OF THE REQUEST SEEKINTG RETURN REVISION OF JUNE 2017, DATED 31.12.2020.
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.