https://www.taxtmi.com/caselaws?id=356977 A bona fide omission detected by the assessee itself in an annual return may be rectified by revising the return and paying the differential tax and interest when the request is made before any suppression proceedings or penalty action begins. The Kerala High Court read Sections 22, 31 and 42 of the KVAT Act and Rule 22 of the KVAT Rules liberally to promote compliance and permit honest rectification rather than defeat it by a rigid time bar. The concern that a revised return might later support input tax credit was held insufficient to deny correction. The assessee was entitled to revise the return, and the authorities were directed to facilitate the revision. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 27 Apr 2018 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356977 A bona fide omission detected by the assessee itself in an annual return may be rectified by revising the return and paying the differential tax and interest when the request is made before any suppression proceedings or penalty action begins. The Kerala High Court read Sections 22, 31 and 42 of the KVAT Act and Rule 22 of the KVAT Rules liberally to promote compliance and permit honest rectification rather than defeat it by a rigid time bar. The concern that a revised return might later support input tax credit was held insufficient to deny correction. The assessee was entitled to revise the return, and the authorities were directed to facilitate the revision. Case-Laws VAT and Sales Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356977