Bosch Chassis Systems INDIA Limited vs. The Assistant Commissioner - Kerala High Court, 10 October 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 10TH DAY OF OCTOBER 2019 / 18TH ASWINA, 1941 WP(C).No.25137 OF 2019(N) PETITIONERS: BOSCH CHASSIS SYSTEMS INDIA LIMITED, BUILDING NO.2/178-A4, VILLANASSERY BUILDING, ELOOR VILLAGE, ELOOR- 683501, ERNAKULAM DISTRICT, REPRESENTED BY MR.GAURAV KARVE-AUTHORISED SIGNATORY. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, STATE GOODS AND SERVICES TAX DEPARTMENT, PIN- 682015, ERNAKULAM DISTRICT. 2 THE COMMISSIONER, 9TH FLOOR, TAX TOWERS, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, PIN- 695002, THIRUVANANTHAPURAM DISTRICT. GOVT.PLEADER SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2019, ALONG WITH WP(C).25157/2019(T), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) Nos.25137/19 & 25157/19 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 10TH DAY OF OCTOBER 2019 / 18TH ASWINA, 1941 WP(C).No.25157 OF 2019(T) PETITIONER: BOSCH CHASSIS SYSTEMS INDIA LIMITED BUILDING NO.2/178-A4,VILLANASSERY BUILDING,ELOOR VILLAGE,ELOOR-683501. ERNAKULAM DISTRICT,ERNAKULAM DISTRICT. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENTS: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-II,STATE GOODS AND SERVICES TAX DEPARTMENT,PIN-682015. ERNAKULAM DISTRICT. 2 THE COMMISSIONER, 9TH FLOOR,TAX TOWERS,STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA,PIN-695002,THIRUVANANTHAPURAM DISTRICT. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.10.2019, ALONG WITH WP(C).25137/2019(N), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P(C) Nos.25137/19 & 25157/19 3

JUDGMENT In these Writ Petitions, the limited prayer of the petitioner is for a direction to the respondents to permit the petitioner to effect revision of the returns for the assessment year 2014-2015 [W.P(C) No.25137 of 2019] and the returns for the assessment year 2013-2014 [W.P(C) No.25157 of 2019] filed under the KVAT Act. The grievance of the petitioner in these Writ Petitions is essentially that although a request was made seeking permission to revise the returns, the said request was not acceded to by the Department. It is therefore that the petitioner has approached this Court through these Writ Petitions.

I have heard Sri.Joseph Jerard Samson Rodrigues, the learned counsel for the petitioner and Smt.Thushara James, the learned Government Pleader for the respondents.

On a consideration of the facts and circumstances of the cases and the submissions made across the Bar and taking note of the judgment of this Court in Commercial Tax Officer-I and Another v. C.R.Varghese [2018 KHC 448], I dispose the Writ Petitions by directing the 1st respondent to permit the petitioner to revise the returns for the assessment years in question by facilitating access to the KVATIS Portal. Accordingly, the 1st respondent shall, after due intimation to the petitioner, open the KVATIS Portal for a period of one week so as to enable the petitioner in both these Writ Petitions to revise the returns for the assessment years in question. The Writ Petitions are disposed as above.

It is made clear that notices subsequently issued to the petitioner under Section 25(1) of the KVAT Act for the said assessment years shall not in any way affect the right of the petitioner to revise the returns as permitted in this judgment. A.K.JAYASANKARAN NAMBIAR

JUDGE

okb //// P.S. to Judge APPENDIX OF WP(C) 25137/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE E-MAIL SEEKING PERMISSION TO REVISE THE RETURNS FOR THE YEAR 2014- 2015 DATED 17.08.2015. EXHIBIT P2OF THE E-MAIL SEEKING PERMISSION TO REVISE THE RETURNS FOR THE YEAR 2014- 2015 DATED 28.03.2016. EXHIBIT P3OF THE E-MAIL SEEKING PERMISSION TO REVISE THE RETURNS FOR THE YEAR 2014- 2015 DATED 23.02.2017. APPENDIX OF WP(C) 25157/2019 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE E-MAIL SEEKING PERMISSION TO REVISE THE RETURNS FOR THE YEAR 2013- 2014 DATED 30.11.2015. EXHIBIT P2OF THE E-MAIL SEEKING PERMISSIO TO REVISE THE RETURNS FOR THE YEAR 2013- 2014 DATED 15.03.2016 EXHIBIT P3OF THE E-MAIL SEEKING PERMISSION TO REVISE THE RETURNS FOR THE YEAR 2013- 2014 DATED 17.05.2016 EXHIBIT P4OF THE E-MAIL SEEKING PERMISSION TO REVISE THE RETURNS FOR THE YEAR 2013- 2014 DATED 23.02.2017.