More Retail Limited vs. The Assistant Commissioner - Kerala High Court, 25 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 MONDAY, THE 25TH DAY OF NOVEMBER 2019 / 4TH AGRAHAYANA, 1941 WP(C).No.29744 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 ASSISTANT COMMISSIONER, SPECIAL CIRCLE-III, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR, PIN- 682015, ERNAKULAM DISTRICT. 2 THE COMMISSIONER, 9TH FLOOR, TAX TOWERS, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, PIN- 695002, THIRUVANANTHAPURAM DISTRICT. SMT. MM JASMINE; GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.11.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.29744 OF 2019 2

JUDGMENT The petitioner has approached this Court seeking a direction to the respondents to accept an application filed by the petitioner for revision of his returns for the assessment year 2014-2015 under the Kerala Value Added Tax Act. The learned Government Pleader would submit on instructions that there is no penal action initiated against the petitioner till the date, in relation to the said assessment year. It is pointed out, however, that the petitioner had approached the respondents after the last date fixed for entertaining applications for the revision of returns.

I have heard the learned counsel appearing for the petitioner and also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, taking note of the judgment of this Court in the case of Commercial Tax Officer Vs. C.R Varghese [2018 KHC 448], I find that there will be no prejudice caused to the respondents by permitting the petitioner to revise his returns for the assessment year 2014- 2015. Accordingly, I dispose the writ petition by directing the respondents to open the web portal of the State's Goods and Service Tax department, so as to enable the petitioner to revise his returns for the assessment year 2014-

WP(C).No.29744 OF 2019 3 2015. The respondent shall do the needful to keep the web portal open for a period of one week from 02.12.2019, so as to enable the petitioner to revise the returns during the said period. The respondents shall inform the petitioner of the fact of opening the web portal, so as to enable the petitioner to revise his returns, within the time granted in this judgment. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.29744 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 2014-2015.