Bosch Limited vs. The Assisant Commissioner - Kerala High Court, 13 February 2019

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY,THE 13TH DAY OF FEBRUARY 2019 / 24TH MAGHA, 1940 WP(C).No. 38606 of 2018 PETITIONER/S: BOSCH LIMITED,DOOR NO.2/178 A4 VILLANASSERY BUILDING NEAR PATTUPURAKAL TEMPLE ELOOR NORTH, PIN-683 501 ERNAKULAM DISTRICT. REPRESENTED BY MR. HARIPRASAD V-COMMERCIAL MANAGER/AUTHORISED SIGNATORY. BY ADVS. SRI.JOSEPH JERARD SAMSON RODRIGUES SRI.ROVIN RODRIGUES RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-II, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM-682 015. 2 THE COMMISSIONER 9TH FLOOR, TAX TOWERS, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM-695 002. GP DR. THUSHARA JAMES. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 38606 of 2018 2

JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act, has sought the following reliefs: “(i) To issue a Writ of Mandamus or other appropriate writ, order or direction and direct the first respondent to consider Ext.P1 request for revision of returns for the assessment year 2016-17 in the light of Section 42(2) of the KVAT Act, 2003 and the decision of this Hon'ble Court in the case of Eveready Industries India Limited v. Assistant Commissioner, Special Circle-I, State Goods & Services Tax Department, Ernakulam and Another reported in [2018] 58 GSTR 147 (Ker) W.P.(C) No.12478 of 2018 dated 13.08.2018.”

In the light of the judgment dated 13.08.2018 in WP(C)No.12478 of 2018, I dispose of this writ petition applying the same ratio. I also hold that the returns revised, if the company is found liable to pay any differential tax, then it will comply with Rule 22 of the KVAT Rules and pay not only the differential tax but also the interest and penal interest contemplated under the Statute. No order on costs. DAMA SESHADRI NAIDU JUDGE WP(C).No. 38606 of 2018 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF THE E-MAIL REQUEST DATED 05.01.2018, SEEKING PERMISSION TO REVISE THE RETURN FOR THE ASSESSMENT YEAR 2016-2017 OF THE PETITIONER. EXHIBIT P2 TRUE PHOTOCOPY OF THE AUDIT REPORT IN FORM NO.13 & 13A FOR THE ASSESSMENT YEAR 2016-2017 OF THE PETITIONER.