2012 (11) TMI 1186 - HC - VAT and Sales Tax

Summary

Issues involved: Request for permission to file revised returns under Section 25 of the KVAT Act, issuance of notices proposing assessment and penalty under Section 67 of the Act, admissibility of request for revision of returns, consideration of objections filed by petitioner.

Summary:
The petitioner requested permission to file revised returns for the years 2009-10 and 2010-11 through Exts.P1 and P2. Subsequently, notices Exts.P3 to P6 were issued proposing assessment under Section 25 of the KVAT Act and penalty under Section 67 for the mentioned years. Further, notices Exts.P7 and P8 were issued rejecting the request for revised returns and offering an opportunity for a hearing. In response, the petitioner filed objections Exts.P9 and P10, leading to the filing of a writ petition seeking direction to consider Exts.P1 and P2.

Upon review, the court noted that the respondent issued notices Exts.P7 and P8 upon receiving Exts.P1 and P2, to which the petitioner responded with objections Exts.P9 and P10. The court directed the respondent to decide on Exts.P7 and P8 in light of Exts.P9 and P10, providing the petitioner with a hearing opportunity. To expedite the process, the petitioner was instructed to appear before the respondent on a specified date for the hearing, with proceedings related to Exts.P3 to P6 put on hold.

The court ordered the petitioner to present a copy of the judgment and the writ petition to the respondent for compliance. The writ petition was disposed of accordingly.