Jayaraj Madhavan vs. The Assistant Commissioner (Assessment) - Kerala High Court, 02 November 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY,THE 02ND DAY OF NOVEMBER 2018 / 11TH KARTHIKA, 1940 WP(C).No.34918 of 2018 PETITIONER: JAYARAJ MADHAVAN, AGED 62 YEARS PROPRIETOR, LEKSHMI CONTROLS AND SERVICES, PALLITHOTTAM, KOLLAM - 691006. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENTS: 1 THE ASSISTANT COMMISSIONER (ASSESSMENT), STATE GOODS AND SERVICES TAX DEPARTMENT, ASRAMOM, KOLLAM, PIN - 691002. 2 THE DEPUTY COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICES TAX DEPARTMENT, ASRAMOM, KOLLAM, PIN-691002. WP(C).No.34918 of 2018 2 3 THE PRINCIPAL SECRETARY AND COMMISSIONER OF STATE GOODS AND SERVICES TAX, KERALA, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. OTHER PRESENT: GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.34918 of 2018 3

JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act/Central Sales 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 respondents to initiate the system to enable the petitioner to correct the inadvertent mistake in Ext.P1 return and Ext.P1(a) statements uploaded along with the returns so as to enable the petitioner to download C Forms for being issued to the suppliers outside the state in respect of the interstate purchases, the particulars of which were entered in Ext.P1(a) purchase statement uploaded along with the monthly returns filed by the petitioner; (ii) issue such other and further orders and reliefs as the nature and circumstances of the case may require. (ii) To grant the petitioner such other incidental reliefs including the costs of these proceedings.”

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 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF MONTHLY RETURN FOR THE MONTH OF MARCH, 2015. EXHIBIT P1 A COPY OF PURCHASE STATEMENT UPLOADED ALONG WITH EXT. P1. EXHIBIT P2 COPY OF LETTER DATED 26.3.2018 ADDRESSED TO THE 1ST RESPONDENT. EXHIBIT P3 COPY OF CIRCULAR NO.14/2017 DATED 21.11.2017 ISSUED BY THE 3RD RESPONDENT.

EXHIBIT P4 COPY OF RELEVANT EXTRACT FROM THE KERALA FINANCE ACT, 2018. RESPONDENTS' EXHIBITS - NIL //// P.A. TO JUDGE