M/S.Njaliath Quality Tiles And Sanitaries vs. Commercial Tax Officer - Kerala High Court, 12 April 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR THURSDAY, THE 12TH DAY OF APRIL 2018 / 22ND CHAITHRA, 1940 WP(C).No. 12627 of 2018 PETITIONER(S) M/S.NJALIYATH QUALITY TILES AND SANITARIES, 50/B1 TO B7, NEAR K G HOSPITAL, THRISSUR ROAD, ANGAMALY-683572. REPRESENTED BY ITS MANAGING PARTNER N.J.XAVIER. BY ADVS.SRI.BEJOY CHERIYAN SRI.P.C.JOSEPH(CASPER) RESPONDENT(S): 1. COMMERCIAL TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, ANGAMALY-683572. 2. DEPUTY COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY, COCHIN-682001. 3. COMMISSIONER OF COMMERCIAL TAXES, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022. 4. STATE OF KERALA, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001, REPRESENTED BY SECRETARY TO GOVERNMENT. R BY SMT. THUSHARA JAMES, SPL. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 12627 of 2018 (C) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF CERTIFICATE OF REGISTRATION DATED 25.07.2014 ISSUED TO PETITIONER BY THE 1ST RESPONDENT UNDER THE KVAT AND CST ACTS. EXHIBIT P2 TRUE COPY OF E-RETURN FOR THE MONTH OF FEBRUARY 2014 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P2(A) TRUE COPY OF UPLOADED DATA OF PURCHASES IN EXT.P2 RETURN, MADE UNDER CLERICAL MISTAKE. EXHIBIT P3 TRUE COPY OF E-RETURN FOR THE MONTH OF AUGUST 2015 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P3(A) TRUE COPY OF UPLOADED DATA OF PURCHASES IN EXT.P3 RETURN, MADE UNDER CLERICAL MISTAKE. EXHIBIT P4 TRUE COPY OF E-RETURN FOR THE MONTH OF DECEMBER 2015 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P4(A) TRUE COPY OF UPLOADED DATA OF PURCHASES IN EXT.P4 RETURN, MADE UNDER CLERICAL MISTAKE. EXHIBIT P5 TRUE COPY OF LETTER DATED 10.05.2017 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT, FOR FACILITATING REVISED RETURN FACILITY IN EXT.P2 AND UPLOADING OF EXT.P2(A) PURCHASE DATA. EXHIBIT P6 TRUE COPY OF LETTER DATED 10.05.2017 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT, FOR FACILITATING REVISED RETURN FACILITY IN EXT. P3 AND EXT.P4 AND UPLOADING OF EXT.P3(A) AND P4(A) PURCHASE DATA. EXHIBIT P7 TRUE COPY OF RELEVANT PROOF OF SUBMITTING EXT.P5 AND P6 REQUESTS BEFORE 1ST RESPONDENT FOR FACILITATING REVISED RETURNS SO AS TO RECTIFY THE MISTAKES IN UPLOADING OF PURCHASE DATA. RESPONDENT'S EXHIBITS : NIL //TRUE COPY// SD/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================== W.P.(C.) No. 12627 of 2018 ---------------------------------------------- Dated this the 12th day of April, 2018

JUDGMENT Petitioner was an assessee under the Kerala Value Added Tax Act ('the Act') on the rolls of the first respondent. Exts.P5 and P6 are the applications preferred by the petitioner before the said respondent for permission to submit revised returns. The grievance voiced by the petitioner in the writ petition concerns the inaction on the part of the first respondent in taking a decision on Exts.P5 and P6 applications.

Heard the learned counsel for the petitioner as also the learned Government Pleader.

It is seen that in terms of Circular No.14 of 2017, the Commissioner of the State Goods and Services Taxes Department has clarified the issues relating to the right of the W.P.(C.) No. 12627/2018 2 assessees under the Act to submit revised returns. In the circumstances, the writ petition is disposed of directing the first respondent to take a decision on Exts.P5 and P6 applications in the light of the Circular referred to above, within one month from the date of receipt of a copy of this judgment. P.B. SURESH KUMAR, SKS JUDGE