Kerala High Court
M/S. Schindler India Pvt. Ltd vs State Of Kerala on 2 March, 2016
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 6TH DAYOF JULY 2017/15TH ASHADHA, 1939
WP(C).No. 21440 of 2017 (D)
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PETITIONER(S):
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M/S. SCHINDLER INDIA PVT. LTD.,
32/1937D, GROUND FLOOR, SURABHI BYLAN,
NR. ANCHUMANA TEMPLE, EDAPPALLY POST,
ERNAKULAM, COCHIN-682 024,
REPRESENTED BY IT'S GENERAL MANAGER,
FIELD OPERATION MR.SYED ABHUTHAHIR.
BY ADV. SMT.K.LATHA.
RESPONDENT(S):
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1. STATE OF KERALA,
REPRESENTED BY CHIEF SECRETARYTO THE
GOVERNMENT OF KERALA,
THIRUVANANTHAPURAM-695 001.
2. COMMERCIAL TAX OFFICER,
WORKS CONTRACT, KVAT, ERNAKULAM-682 017.
3. THE DEPUTY COMMISSIONER,
COMMERCIAL TAXES, ERNAKULAM-682 017.
4. THE COMMISSIONER, COMMERCIAL TAXES,
THIRUVANANTHAPURAM-695 001.
BY GOVT. PLEADER SRI.V.K. SHAMSUDHEEN.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 06-07-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
rs.
WP(C).No. 21440 of 2017 (D)
APPENDIX
PETITIONER'S EXHIBITS:-
EXHIBIT P1 THE TRUE COPY OF THIS REQUEST LETTER SENT BY THE
PETITIONER BEFORE THE SECOND RESPONDENT
DATED 2ND MARCH 2016 AND 26TH APRIL 2017.
RESPONDENT'S EXHIBITS:- NIL.
//TRUE COPY//
P.S.TO JUDGE
rs.
A.K.JAYASANKARAN NAMBIAR, J.
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W.P.(C).No.21440 Of 2017 -(D)
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Dated this the 6th day of July, 2017
J U D G M E N T
The petitioner has approached this Court aggrieved by the rejection by the respondents of its request in Ext.P1 application for permission to revise a return under the Kerala Value Added Tax Act. It is the case of the petitioner in the writ petition that it had approached the respondents for revising the return for the year 2012-2013 since there was a technical mistakes that crept into the return, while uploading the details of branch transfers. It is stated that the mistakes in the return have affected the petitioner prejudicially since they are not in a position to issue F Forms against branch transfers.
2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents.
-2- W.P.(C).No.21440 Of 2017 -(D) The learned Government Pleader would submit on instructions, that so long as the revision of returns does not result in any alteration in the turnover, the returns can be revised for the limited purposes of enabling the petitioner to issue F Forms to cover the branch transfers effected. Taking note of the said submission, I dispose the writ petition with a direction to the respondents to permit the petitioner to revise the returns for the assessment year 2012-2013 under the Kerala Value Added Tax Act in the presence of the Assessing Officer. The respondents shall do the needful in enabling the KVATIS system to accept the revision of the returns by the petitioner within a period to three weeks from the date of receipt of a copy of this judgment.
The writ petition disposed as above.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE mns/6.07.17 -3- W.P.(C).No.21440 Of 2017 -(D)