More Retail Limited vs. The State Tax Officer - Kerala High Court, 29 November 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 29TH DAY OF NOVEMBER 2019 / 8TH AGRAHAYANA, 1941 WP(C).No.29724 OF 2019(M) PETITIONER: MORE RETAIL LIMITED (FORMERLY ADITYA BIRLA RETAIL LTD) 5/307 AB, ALYKKAPARAMBU, NEAR FEDERAL BANK LIMITED, THURAVOOR.P.O, CHERTHALA, ALAPPUZHA DISTRICT, PIN-688532 REPRESENTED BY MR, RANJITH CHANDRAN- AUTHOIRISED SIGNATORY BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENTS: 1 THE STATE TAX OFFICER SGST CIRCLE-II, STATE GOODS AND SERVICE TAX DEPARTMENT, TRIPUNITHURA 682301, ERNAKULAM DISTRICT 2 THE COMMISSIONER 9TH FLOOR, TAX TOWERS, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, PIN-695002, THIRUVANANTHAPURAM DISTRICT BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.11.2019, ALONG WITH WP(C).29725/2019(M), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 29TH DAY OF NOVEMBER 2019 / 8TH AGRAHAYANA, 1941 WP(C).No.29725 OF 2019(M) PETITIONER: MORE RETAIL LIMITED (FORMERLY ADITYA BIRLA RETAIL LTD), 5/307 AB, ALYKKAPARAMBU, NEAR FEDERAL BANK LIMITED, THURAVOOR.P.O, CHERTHALA, ALAPPUZHA DISTRICT, PIN-688532 REPRESENTED BY MR.RANJITH CHANDRAN- AUTHORISED SIGNATORY BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENTS: 1 THE STATE TAX OFFICER SGST CIRCLE-II, STATE GOODS AND SERVICE TAX DEPARTMENT, TRIPUNITHURA-682301, ERNAKULAM DISTRICT. 2 THE COMMISSIONER, 9TH FLOOR, TAX TOWERS, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, PIN-695002, THIRUVANANTHAPURAM DISTRICT BY GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.11.2019, ALONG WITH WP(C).29724/2019(M), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.29724 OF 2019(M) & WP(C).No.29725 OF 2019(M) 3

JUDGMENT The petitioner, who was an assessee under the Kerala Value Added Tax Act, had approached the respondents with an application for permission to revise his returns for the assessment years 2015-2016 and 2016-2017. The revision was sought for the purposes of correcting certain mistakes that were detected pursuant to the Audit report filed in Form No. 13 and 13A for the said assessment years. In the writ petition, the petitioner is aggrieved by the inaction on the part of the respondents in permitting a revision of returns for the said years.

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

The learned Government Pleader would submit on instructions that there is no penal action initiated against the petitioner under the Kerala Value Added Tax Act, in relation to the said assessment years. Taking note of said submission and the judgment of this Court in the case of Commercial Tax Officer Vs. C.R Varghese [2018 KHC 448], where it was held that if an honest dealer volunteers to pay his taxes, the department should not come in the way and it is only in cases where penal proceedings have been initiated against an assessee that the WP(C).No.29724 OF 2019(M) & WP(C).No.29725 OF 2019(M) 4 permission for revision of returns should be denied, I find that this is the case where the petitioner has to be permitted to revise his returns for the assessment years in question. Accordingly, I dispose the writ petition by directing the respondents to open the web portal of the Commercial Taxes department, so as to enable the petitioner to revise his returns for the said assessment years. The respondents shall intimate the petitioner of the date of opening of the web portal and the petitioner shall on receipt of such intimation proceed to revise his returns within a week there from. The respondents shall do the needful to ensure that the petitioner is able to revise his returns within the time limit granted by this Court. The petitioner shall produce a copy of the writ petition together with a copy of this judgment, before the respondents, for further action. A.K.JAYASANKARAN NAMBIAR

JUDGE mns

WP(C).No.29724 OF 2019(M) & WP(C).No.29725 OF 2019(M) 5 APPENDIX OF WP(C) 29724/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE E-MAIL DATED 18.10.2019 SEEKING PERMISSION TO REVISE THE RETURNS FOR THE ASSESSMENT YEAR 2016-16 RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE

WP(C).No.29724 OF 2019(M) & WP(C).No.29725 OF 2019(M) 6 APPENDIX OF WP(C) 29725/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE E-MAIL DATED 18.10.2019 SEEKING PERMISSION TO REVISE THE RETURNS FOR THE ASSESSMENT YEAR 2015-2016 RESPONDENTS EXHIBITS:NIL //// P.A TO JUDGE