2013 (6) TMI 672

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hn, Government Pleader, for the respondent. JUDGMENT The revision petitioner filed an online application in form IB to remit compounded tax for cooked food on August 10, 2012. The last date for filing compounding application under section 8 of the Kerala Value Added Tax Act, 2003, was May 15, 2012. In terms of rule 11 of the Kerala Value Added Tax Rules, 2005, the authority found that the applic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enunciated by the apex court and this court in different situations supports the case of the revision petitioner. It is also pointed out that on two earlier occasions, the authorities had extended by general notification the last date for filing of returns. 3. For one thing, the two instances, which are shown to us where the authorities had by general notification extended the period of time for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C);[1990] 4 SCC 453, Reserve Bank of India v. Peerless General Finance and Investment Company Ltd.[1996] 85 Comp Cas 920 (SC);[1996] 1 SCC 642, Commissioner of Central Excise, New Delhi v. Hari Chand Shri Gopal[2011] 6 GSTR 369 (SC);[2011] 1 SCC 236, Rajendra Prasad Gupta v. Prakash Chandra Mishra[2011] 2 SCC 705, and of this court in Thankam R. Pillai v. Arbitrator[1996] 1 KLT 225 and in Johnson ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of a suit. Such matters, which are intricately connected with the main matter, are necessarily to be found covered by the doctrine of implied powers to enable appropriate conclusion of the main proceedings. The doctrine of substantial compliance does not, in any manner, authorise a statutory authority to permit institution of certain matter in the form of returns, etc., after the period prescribed....