Pepsico INDIA Holdings PVT LTD vs. State Of Kerala
Held
The Court disposed of the writ petition by applying the ratio of a previous judgment. The petitioner agreed to provide the reconciliation statement along with their revised returns.
Facts
The petitioner sought to revise their monthly and annual returns for the year 2015-16. The authorities rejected the revision request, citing the absence of a reconciliation statement.
Key Issues
Whether the revision of returns under the KVAT Act requires a reconciliation statement when there are discrepancies between monthly and annual returns.
Sections Cited
Rule 22(2)
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 23RD DAY OF NOVEMBER 2018 / 2ND AGRAHAYANA, 1940 WP(C).No. 37728 of 2018 PETITIONER: M/S. PEPSICO INDIA HOLDINGS PVT LTD WISE PARK, INDUSTRIAL DEVELOPMENT AREA KANJIKODE EAST P.O., PALAKKAD 678 621 REPRESENTED BY ITS SALES MANAGER AND AUTHORISED SIGNATORY, MR.MAHESH.V. BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE COMMISSIONER, KERALA GOODS AND SERVICES TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLPPALAM KARAMA P.O., THIRUVANANTHAPURAM- 695 002. 3 THE ASSISTANT COMMISSIONER OF STATE TAX KERALA GOODS AND SERVICES TAX DEPARTMENT SPECIAL CIRCLE, PALAKKAD- 678 001. BY SPECIAL GOVERNMENT PLEADER SRI. C.S. UNNIKRISHNAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 37728 of 2018` 2 JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act/Central Sales Tax
The judgment continues below.
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