https://www.taxtmi.com/caselaws?id=362414 Under the Kerala Value Added Tax Act, 2003, revised returns may be entertained where the dealer seeks to correct omissions or mistakes and no penal proceedings or proceedings for detected evasion are pending. The prescribed time limits are enabling rather than an absolute bar, so a bona fide request to revise returns need not be rejected merely because it is made after expiry of the statutory period. A possible later claim to input tax credit cannot, by itself, justify refusal of revision when the request is otherwise genuine. Revised returns were therefore accepted as permissible in the absence of pending penal action. en-us Wed, 06 Jun 2018 00:00:00 +0530 Tue, 26 Jun 2018 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362414 Under the Kerala Value Added Tax Act, 2003, revised returns may be entertained where the dealer seeks to correct omissions or mistakes and no penal proceedings or proceedings for detected evasion are pending. The prescribed time limits are enabling rather than an absolute bar, so a bona fide request to revise returns need not be rejected merely because it is made after expiry of the statutory period. A possible later claim to input tax credit cannot, by itself, justify refusal of revision when the request is otherwise genuine. Revised returns were therefore accepted as permissible in the absence of pending penal action. Case-Laws VAT and Sales Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362414