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
VAT and Sales Tax
2018 (8) TMI 937 – KERALA HIGH COURT – 2018 (18) G. S. T. L. 221 (Ker.)
KERALA HIGH COURT – HC
Dated:- 5-7-2018
W. P. (C). No.21257 of 2018
CST, VAT & Sales Tax
MR. DAMA SESHADRI NAIDU, J.
For The PETITIONER : SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS AND SRI.PAULOSE C. ABRAHAM AND SRI.RAJA KANNAN
For The RESPONDENT : SRI SHAMSUDHEEN.V.K.
JUDGMENT
The petitioner had purchased a
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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 last day of the return period. Sub-section (9) of Section 22 prohibits any such revision of return if an offense has been detected or other proceedings initiated. Sub-section (10) of Section 22 permits a revised return incorporating the turnover covered in the pe
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nd 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 consequences of detection.”
8. The revised returns, C. R. Varghese notes, would be subject to Sections 22, 24 and 25 of the Act. On input tax credit, it has held that the possible claim by the assessee of a benefit available under the statute cannot be a reason f
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