More Retail Limited vs. The State Tax Officer - Kerala High Court, 27 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 WEDNESDAY, THE 27TH DAY OF NOVEMBER 2019 / 6TH AGRAHAYANA, 1941 WP(C).No.29747 OF 2019(P) PETITIONER: MORE RETAIL LIMITED, (FORMERLY ADITYA BIRLA RETAIL LTD.) 5/307AB, 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 SERVICES TAX DEPARTMENT, TRIPUNITHURA-682301, ERNAKULAM DISTRICT. 2 THE COMMISSIONER, 9TH FLOOR, TAX TOWERS, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, PIN- 695002, THIRUVANANTHAPURAM DISTRICT. SMT. THUSHARA JAMES; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.29747 OF 2019 2

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 year 2017-18. 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 year. 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 year.

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 year. 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 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 year in question. Accordingly, I dispose

WP(C).No.29747 OF 2019 3 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 year. 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 SJ

WP(C).No.29747 OF 2019 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE E-MAIL DATED 18.10.2019, SEEKING PERMISSION TO REVISE THE RETURNS FOR THE ASSESSMENT YEAR 2017-18.