2018 (6) TMI 1289 – KERALA HIGH COURT – TMI – Permission for Revision of return – time limitation – application filed beyond time limit – sub-rule (4A) of Rule 22 of the Kerala Value Added Tax Rules – Change in turnover – Circular No.14 of 2017 – Held that:- Ext P1 is an application preferred out of time.
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It is seen that a circular has also been issued by the competent authority under the Act as Circular No.8 of 2018 for proper implementation of the amended provision – The applicability of the amendment made to sub-section (2) of Section 42 of the Act to the case of the petitioner is a matter for the competent authority under the Act to consider at the first instance.
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The first respondent is directed to pass fresh orders on Ext.P1 application preferred by the petitioner in the light of subsection (2) of Section 42 of the Act, as amended in terms of the Finance Act, 2018 and Circular No.8 of 2018 – Ext P6 order is quashed. – W.P.(C). No.13691 of 2018 Dated:- 23-5-2018 – MR
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rst respondent, since the request involves change in the turnover, the same cannot be allowed in the light of Circular No.14 of 2017 issued by the competent authority under the Act. Ext.P6 order is under challenge in the writ petition. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 3. Placing reliance on sub-section (2) of Section 42 of the Act, the learned counsel for the petitioner submits that in so far as the mistake in the return has been detected on receipt of the audit report, they are entitled to file revised returns. Sub-section (2) of Section 42 reads thus: (2) Where any dealer detects any omission or mistake in the annual return submitted by him with reference to the audited figures, he shall file revised annual return rectifying the mistake or omission along with the audit certificate. Where, as a result of such revision, the tax liability increases, the revised return shall be accompanied by proof of payment of such tax, interest du
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ermission to submit revised return on their own. Application for the said purpose, however, has to be filed within the time limit prescribed by sub-rule (4A) of Rule 22 of the Kerala Value Added Tax Rules. In terms of the said provision, revised return rectifying the mistake or omission shall be filed within two months from the last date of the return period to which the return relates. The petitioner has no case that Ext.P1 application is one preferred by the petitioner within the time prescribed by subrule (4A) of Rule 22 of the Rules. In other words, Ext P1 is an application preferred out of time. 5. The learned counsel for the petitioner alternatively contended that in the light of the additional provisos added to the existing proviso to sub-section (2) of Section 42 of the Act in terms of Finance Act, 2018, the petitioner is entitled to prefer Ext.P1 application. The provisos added to the existing proviso to sub-section (2) of Section 42 of the Act reads thus: Provided further tha
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