2018 (6) TMI 1289

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....SH KUMAR, J. For The Petitioner : Sri Joseph Jerard Samson Rodrigues For The Respondent : Sri. V.K.Shamsudeen (SR.GP) And Sr. Government Pleader:Sri.V.K. Shamsudheen JUDGMENT Petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003 (the Act). It is stated by the petitioner that in the return filed by them under the Act for the month of September 2015, the value of goods st....

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....allenge in the writ petition. 2. Heard the learned counsel for the petitioner as also the learned Government Pleader. 3. Placing reliance on sub-section (2) of Section 42 of the Act, the learned counsel for the petitioner submits that in so far as the mistake in the return has been detected on receipt of the audit report, they are entitled to file revised returns. Sub-section (2) of Section 42 r....

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....t year. The petitioner had earlier filed a writ petition as W.P.(C).No.6389/2018, the judges papers of which was called for and perused. The audit report of the petitioner for the relevant year was Ext.P2 in the said writ petition and the said audit report is dated 18.01.2017. The petitioner preferred application seeking permission to submit revised return long before the said audit report. As suc....

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.... out of time. 5. The learned counsel for the petitioner alternatively contended that in the light of the additional provisos added to the existing proviso to sub-section (2) of Section 42 of the Act in terms of Finance Act, 2018, the petitioner is entitled to prefer Ext.P1 application. The provisos added to the existing proviso to sub-section (2) of Section 42 of the Act reads thus: "Provided f....