2018 (8) TMI 937

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....ARTMENT, THIRUVANANTHAPURAM, THE COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT DEPARTMENT, THRIUVANANTHAPURAM<br>VAT and Sales Tax<br>2018 (8) TMI 937 - KERALA HIGH COURT - 2018 (18) G.S.T.L. 221 (Ker.)<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 5-7-2018<br>W. P. (C). No.21257 of 2018 - -<br>CST, VAT & Sales Tax<br>MR. DAMA SESHADRI NAIDU, J. For The PETITIONER : SR....

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....pload TRAN-1 Form under the GST, without incorporating the details of input credit under the KVAT regime. It has caused serious prejudice and hardship to the petitioner. 3. Thus alleging, the petitioner filed this writ petition. It sought a direction to the respondents to permit it to revise the return for December 2016: to include the purchase of the diesel generator. 4. The respondents, ho....

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....y of the return period. Sub-section (9) of Section 22 prohibits any such revision of return if an offense has been detected or other proceedings initiated. Sub-section (10) of Section 22 permits a revised return incorporating the turnover covered in the penal proceedings after the proceedings are finalized and compounded, upon which again the assessment is deemed to be completed subject to the pro....

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....return when instances of tax evasion has been detected and proceedings are initiated against such evasion." 7. After elaborately discussing the pros and cons of letting the dealer file revised returns, C. R. Varghese has held that when a dealer wants to revise a return, the Assessing Authority, as the Act mandates, must accept it. The decision also asserts that there is no prohibition against t....