Kerala High Court
Bosch Chassis Systems India Limited vs The Assistant Commissioner on 10 October, 2019
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
THURSDAY, THE 10TH DAY OF OCTOBER 2019 / 18TH ASWINA, 1941
WP(C).No.25137 OF 2019(N)
PETITIONERS:
BOSCH CHASSIS SYSTEMS INDIA LIMITED,
BUILDING NO.2/178-A4, VILLANASSERY BUILDING, ELOOR
VILLAGE, ELOOR- 683501, ERNAKULAM DISTRICT,
REPRESENTED BY MR.GAURAV KARVE-AUTHORISED SIGNATORY.
BY ADVS.
SRI.JOSEPH JERARD SAMSON RODRIGUES
SRI.ROVIN RODRIGUES
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
SPECIAL CIRCLE-II, STATE GOODS AND SERVICES TAX
DEPARTMENT, PIN- 682015, ERNAKULAM DISTRICT.
2 THE COMMISSIONER,
9TH FLOOR, TAX TOWERS, STATE GOODS AND SERVICES TAX
DEPARTMENT, KARAMANA, PIN- 695002, THIRUVANANTHAPURAM
DISTRICT.
GOVT.PLEADER SMT.THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.10.2019, ALONG WITH WP(C).25157/2019(T), THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
W.P(C) Nos.25137/19 & 25157/19 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
THURSDAY, THE 10TH DAY OF OCTOBER 2019 / 18TH ASWINA, 1941
WP(C).No.25157 OF 2019(T)
PETITIONER:
BOSCH CHASSIS SYSTEMS INDIA LIMITED
BUILDING NO.2/178-A4,VILLANASSERY BUILDING,ELOOR
VILLAGE,ELOOR-683501.
ERNAKULAM DISTRICT,ERNAKULAM DISTRICT.
BY ADVS.
SRI.JOSEPH JERARD SAMSON RODRIGUES
SRI.ROVIN RODRIGUES
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER
SPECIAL CIRCLE-II,STATE GOODS AND SERVICES TAX
DEPARTMENT,PIN-682015.
ERNAKULAM DISTRICT.
2 THE COMMISSIONER,
9TH FLOOR,TAX TOWERS,STATE GOODS AND SERVICES TAX
DEPARTMENT,
KARAMANA,PIN-695002,THIRUVANANTHAPURAM DISTRICT.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
10.10.2019, ALONG WITH WP(C).25137/2019(N), THE COURT ON THE
SAME DAY DELIVERED THE FOLLOWING:
W.P(C) Nos.25137/19 & 25157/19 3
JUDGMENT
In these Writ Petitions, the limited prayer of the petitioner is for a direction to the respondents to permit the petitioner to effect revision of the returns for the assessment year 2014-2015 [W.P(C) No.25137 of 2019] and the returns for the assessment year 2013-2014 [W.P(C) No.25157 of 2019] filed under the KVAT Act. The grievance of the petitioner in these Writ Petitions is essentially that although a request was made seeking permission to revise the returns, the said request was not acceded to by the Department. It is therefore that the petitioner has approached this Court through these Writ Petitions.
2. I have heard Sri.Joseph Jerard Samson Rodrigues, the learned counsel for the petitioner and Smt.Thushara James, the learned Government Pleader for the respondents.
3. On a consideration of the facts and circumstances of the cases and the submissions made across the Bar and taking note of the judgment of this Court in Commercial Tax Officer-I and Another v. C.R.Varghese [2018 KHC 448], I dispose the Writ Petitions by directing the 1 st respondent to permit the petitioner to revise the returns for the assessment years in question by facilitating access to the KVATIS Portal. Accordingly, the 1 st respondent shall, after due intimation to the petitioner, open the KVATIS Portal for a period of one week so as to enable the petitioner in both these Writ Petitions to revise the returns for the assessment years in question. The Writ Petitions are disposed as above.
W.P(C) Nos.25137/19 & 25157/19 4
4. It is made clear that notices subsequently issued to the petitioner under Section 25(1) of the KVAT Act for the said assessment years shall not in any way affect the right of the petitioner to revise the returns as permitted in this judgment.
Sd/-
A.K.JAYASANKARAN NAMBIAR
JUDGE
okb
//True copy// P.S. to Judge
W.P(C) Nos.25137/19 & 25157/19 5
APPENDIX OF WP(C) 25137/2019
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE E-MAIL SEEKING PERMISSION
TO REVISE THE RETURNS FOR THE YEAR 2014- 2015 DATED 17.08.2015.
EXHIBIT P2 TRUE COPY OF THE E-MAIL SEEKING PERMISSION TO REVISE THE RETURNS FOR THE YEAR 2014- 2015 DATED 28.03.2016.
EXHIBIT P3 TRUE COPY OF THE E-MAIL SEEKING PERMISSION TO REVISE THE RETURNS FOR THE YEAR 2014- 2015 DATED 23.02.2017.
W.P(C) Nos.25137/19 & 25157/19 6APPENDIX OF WP(C) 25157/2019 PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE E-MAIL SEEKING PERMISSION TO REVISE THE RETURNS FOR THE YEAR 2013- 2014 DATED 30.11.2015.
EXHIBIT P2 TRUE COPY OF THE E-MAIL SEEKING PERMISSIO TO REVISE THE RETURNS FOR THE YEAR 2013- 2014 DATED 15.03.2016 EXHIBIT P3 TRUE COPY OF THE E-MAIL SEEKING PERMISSION TO REVISE THE RETURNS FOR THE YEAR 2013- 2014 DATED 17.05.2016 EXHIBIT P4 TRUE COPY OF THE E-MAIL SEEKING PERMISSION TO REVISE THE RETURNS FOR THE YEAR 2013- 2014 DATED 23.02.2017.