Revised return and assessment revision must be considered on merits before coercive recovery is pursued.

The Madras HC held that where a revised monthly return and a representation seeking revision of assessment had been received, the department had to consider them on merits if a genuine mistake was alleged and the statutory time limit was available for correction. The Court directed the respondent to examine both materials in accordance with law after granting a personal hearing. It also protected the petitioner from coercive recovery action until that reconsideration was completed, making the relief dependent on the authority's fresh decision.

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Issues: Whether the respondent was required to consider the petitioner's revised monthly return and representation seeking revision of assessment, and whether coercive recovery action should be restrained till such consideration.

Analysis: The revised monthly return was shown to have been received by the departmental on 19.09.2014, and the subsequent representation seeking revision of assessment was also received by the authority. The Court held that if a genuine mistake had crept in, the dealer was entitled to seek correction within the time permitted by the statute, and the materials placed by the petitioner had to be considered. The respondent was therefore directed to examine both the revised return and the representation on merits, in accordance with law, after granting a personal hearing.

Conclusion: The petitioner succeeded in obtaining a direction for reconsideration of the revised return and representation, along with protection from coercive recovery until such decision is taken.

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