https://www.taxtmi.com/caselaws?id=754494 Rule 22(4A) of the Kerala Value Added Tax Rules, 2005 permits revision where an omission or mistake is detected in a return filed under Rule 22(1), and that correction should not be read narrowly so as to exclude accompanying documents uploaded with the return. Because Rule 22(3) requires supporting documents such as the stock inventory to be filed as part of the annual return process, an obvious error in the uploaded closing stock statement could also be corrected. The court treated the mistaken upload of stock inventory for 28-05-2015 instead of the required 31-03-2015 statement as a rectifiable error and held that the dealer was entitled to correction, with the assessing authority directed to permit it. en-us Tue, 11 Jun 2024 00:00:00 +0530 Wed, 26 Jun 2024 08:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754494 Rule 22(4A) of the Kerala Value Added Tax Rules, 2005 permits revision where an omission or mistake is detected in a return filed under Rule 22(1), and that correction should not be read narrowly so as to exclude accompanying documents uploaded with the return. Because Rule 22(3) requires supporting documents such as the stock inventory to be filed as part of the annual return process, an obvious error in the uploaded closing stock statement could also be corrected. The court treated the mistaken upload of stock inventory for 28-05-2015 instead of the required 31-03-2015 statement as a rectifiable error and held that the dealer was entitled to correction, with the assessing authority directed to permit it. Case-Laws VAT and Sales Tax Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754494