2024 (6) TMI 1101

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....USTICE GOPINATH P. For the Petitioner : By Adv Sri. R. Muraleedharan For the Respondent : Smt. Thushara James (Sr. GP) JUDGMENT The petitioner is a registered dealer engaged in the business of Marbles, Granite, Vitrified tiles, cemamic tiles and wall tiles etc. According to the petitioner while uploading the annual returns for the year 2014-15, the statement of closing stock as on 28-05-201....

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....'). It it submitted that the 2nd respondent is taking the stand that there is no provision to enable the filing of a revised copy of stock inventory as on 31-03- 2015. 2. The learned Senior Government Pleader would submit that though there is provision for correction of returns in terms of the provisions contained in Rule 22 of the 2005 Rules, the said Rule does not appear to cover documents ....

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....ed under sub-rule (1) of Rule 22. In the facts of the present case the mistake on the part of the petitioner was that she uploaded the stock inventory as on 28-05-2015 instead of the stock inventory as on 31-03-2015 [which is the requirement under Rule 22 (3)(v) of the 2005 Rules]. In my view the provisions of sub-rule (4A) of Rule 22 should be interpreted as permitting the dealer also to revise o....