Union Trading Company vs. The Commercial Tax Officer
Held
The Court allowed the petitioner to revise their returns. If any differential tax is found payable, the petitioner must comply with Rule 22 of the KVAT Rules and pay the differential tax along with applicable interest and penal interest.
Facts
The petitioner sought to correct mistakes in purchase/sales statements uploaded with monthly returns for several years. The Court disposed of the writ petition based on a previous judgment.
Key Issues
Whether the petitioner should be allowed to correct errors in previously filed returns and what are the consequences of such correction.
Sections Cited
Rule 22
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY,THE 21ST DAY OF DECEMBER 2018 / 30TH AGRAHAYANA, 1940 PETITIONER: UNION TRADING COMPANY ANAKKALLU P.O,. KANJIRAPPALLY, KOTTAYAM DISTRICT, PIN- 686508, REPRESENTED BY ITS MANAGING PARTNER SHIMI SAYED. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE COMMERCIAL TAX OFFICER PONKUNNAM, KOTTAYAM DISTRICT, PIN- 686506. 2 THE DEPUTY COMMISSIONER OF STATE TAXES, KOTTAYAM, PIN- 686001. 3 THE PRINCIPAL SECRETARY AND COMMISSIONER OF STATE GOODS AND SERVICES TAX,KERALA, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM- 695002. GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act on the rolls of the 1st respondent, has sought the following reliefs: “(i) Issue a writ of mandamus or other appropriate writ, order or direction as this Hon'ble Court deems fit and proper in the circumstances of the case directing the 1st respondent to initiate the system to enable
The judgment continues below.
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