M/S. Mitsubishi Elevator INDIA Private LTD. vs. Assistant Commissioner (Works Contract) - Kerala High Court, 12 March 2018

Heard together (2 matters)

WP(C)NO.26 OF 2018

W.P.(C) No.8128 of 2018

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR MONDAY, THE 12TH DAY OF MARCH 2018 / 21ST PHALGUNA, 1939 WP(C).No. 8128 of 2018 PETITIONER(S) M/S. MITSUBISHI ELEVATOR INDIA PRIVATE LTD., 7/310-D5, 3RD FLOOR, MAVELIPURAM, OLIMUGAL JUNCTION, SEAPORT AIR PORT ROAD, KAKKANAD, COCHIN-682030, REPRESENTED BY ITS DEPUTY MANAGER, SRI.C.RAJESH. BY ADV.SRI.TOMSON T.EMMANUEL RESPONDENT(S): 1. ASSISTANT COMMISSIONER (WORKS CONTRACT), STATE GOODS AND SERVICES TAX DEPARTMENT, CLAS TOWER, COCHIN-682018. 2. THE JOINT COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022. 3. COMMISSIONER OF COMMERCIAL TAXES, GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695022. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-03-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 8128 of 2018 (M) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1- TRUE COPY OF E-RETURN FOR 1ST QUARTER TO 2015-16 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT, CONCEDING INTERSTATE STOCK TRANSFER INWARD RS.81,775.61 AND OMITTED TO REPORT STOCK TRANSFER INWARD AMOUNTING TO RS.2,59,238.40. EXHIBIT P2- TRUE COPY OF E-RETURN FOR 2ND QUARTER TO 15-16 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT, CONCEDING INTERSTATE STOCK TRANSFER INWARD RS.27,89,091.55. EXHIBIT P3- TRUE COPY OF E-RETURN FOR 3RD QUARTER TO 2015-16 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT, CONCEDING INTERSTATE STOCK TRANSFER INWARD RS.25,80,706.96. EXHIBIT P4- TRUE COPY OF E-RETURN FOR 4TH QUARTER TO 2015-16 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT, CONCEDING INTERSTATE STOCK TRANSFER INWARD RS.5,12,575.56 ANC OMITTED TO REPORT STOCK TRANSFER INWARD AMOUNTING TO RS.22,31,261.54. EXHIBIT P5- TRUE COPY OF ANNUAL RETURN SUBMITTED FOR THE YEAR 2015-16 BEFORE 1ST RESPONDENT. EXHIBIT P6- TRUE COPY OF THE LETTER DATED 22/12/2017 SUBMITTED BEFORE 1ST RESPONDENT AND E-MAILED THE SAME, REQUESTING A FACILITY FOR REVISED RETURN IN EXT.P1 TO P5 RETURNS FOR RECTIFYING THE MISTAKES DETECTED BY THE PETITIONER IN STATUTORY AUDIT FOR 2015-16. EXHIBIT P7- TRUE COPY OF LETTER DATED 28/02/2018 SUBMITTED BY THE PETITIONER BEFORE 1ST RESPONDENT AS A REMINDER TO EXT.P6 REQUEST. EXHIBIT P8- TRUE COPY OF JUDGMENT DATED 04/01/2018 IN WP(C)NO.26 OF 2018 PASSED BY THIS HON'BLE COURT, ON SIMILAR SET OF FACTS. (true copy) Sd/- P.S. to Judge P.B.SURESH KUMAR, J. ----------------------------------------------- W.P.(C) No.8128 of 2018 ----------------------------------------------- Dated 12th March, 2018.

J U D G M E N T Petitioner was an assessee under the Kerala Value Added Tax Act ('the Act') on the rolls of the first respondent. Ext.P7 is an application preferred by the petitioner before the said respondent for permission to submit revised returns for the year 2015-16. 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 Ext.P7 application.

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 assessees under the Act to submit revised returns. In the circumstances, the writ petition is disposed of WPC No. 8128/18 2 directing the first respondent to take a decision on Ext.P7 application 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, JUDGE. tgs