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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court dismisses petition for writ to revise tax returns under Kerala VAT Act for 2016-17</h1> The court dismissed the petitioner's request for a writ to revise tax returns under the Kerala Value Added Tax Act for the assessment year 2016-17. The ... Revision of returns for the assessment year 2016-17 in the light of Section 42(2) of the KVAT Act, 2003 - Held that:- Reliance placed in the case of EVEREADY INDUSTRIES INDIA LIMITED VERSUS ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AND ANOTHER [2018 (8) TMI 1773 - KERALA HIGH COURT], where it was held that respondents are directed to permit the petitioner to revise the returns for the assessment year 2015-16 - petition disposed off following the decision of the above case. The petitioner sought a writ to revise returns under the Kerala Value Added Tax Act for the assessment year 2016-17. The court disposed of the petition based on a previous judgment, requiring the company to pay any differential tax, interest, and penal interest if found liable.

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