M/s. SUPER PLAST POLY PRODUCTS INDIA PRIVATE LIMITED Versus STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM, THE COMMERCIAL TAX OFFICER-I, STATE GOODS AND SERVICES TAX DEPARTMENT, THRISSURGST COUNCIL REPRESENTED BY ITS CHAIRPERSON, NEW DELHI, NEW DELHI, THE NODAL OFFICER FOR STATE GST, GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, THE NODAL OFFICER FOR CENTRAL GST DEPARTMENT, THIRUVANANTHAPURAM, THE COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT DEPARTMENT, THRIUVANANTHAPURAM – 2018 (8) TMI 937 – KERALA HIGH COURT – 2018 (18) G. S. T. L. 221 (Ker.) – Revision of return – petitioner failed to include the purchased item in the return submitted by it, for December 2016 – Held that:- When a dealer wants to revise a return, the Assessing Authority, as the Act mandates, must accept it – the 2nd respondent is directed to permit the petitioner to revise the returns for December 2016 – petition disposed off. – W. P. (C). No.21257 of 2018 Dated:- 5-7-2018 – MR. D
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Thus alleging, the petitioner filed this writ petition. It sought a direction to the respondents to permit it to revise the return for December 2016: to include the purchase of the diesel generator. 4. The respondents, however, apprehend that if the petitioner could include the purchases in the returns for December 2016, it would automatically claim input credit on the tax it paid when it had purchased generator. And it may seek to use that input credit when it discharges tax on the product sold by it. 5. Heard the learned counsel for the petitioner as also the learned Government Pleader. 6. I may, to begin with, observe that a Division Bench of this Court dealt with the same issue in The Commercial Tax Officer v. C. R. Varghese. WA No.2541 of 2018 and connected cases, judgment, dt.06.06.2018 It has held as follows: 12. Under Section 21(2), the dealer, on detecting any omission or mistake in the monthly return, can file a revised return rectifying the same within two months from the l
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iso to the aforesaid provision also prohibits any revision by a dealer against whom penal action is initiated. Section 79B is a non-obstante clause, by which also there is a prohibition in filing a revised return when instances of tax evasion has been detected and proceedings are initiated against such evasion. 7. After elaborately discussing the pros and cons of letting the dealer file revised returns, C. R. Varghese has held that when a dealer wants to revise a return, the Assessing Authority, as the Act mandates, must accept it. The decision also asserts that there is no prohibition against the dealer s seeking to revise a return after the time specified if no penal proceedings are pending. It then concludes that the Assessing Officer has the authority to examine the dealer s claims even beyond the period and decide the question in accordance with well-established principles of law and ensure that the attempt is not to cover up or get over a penal provision or avoid the penal conseq
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