2018 (8) TMI 937 - HC - VAT and Sales Tax

Revision of return - petitioner failed to include the purchased item in the return submitted by it for December 2016 - Held that - When a dealer wants to revise a return the Assessing Authority as the Act mandates must accept it - the 2nd respondent is directed to permit the petitioner to revise the returns for December 2016 - petition disposed off.

Summary

Issues:
1. Petitioner's request to revise return for December 2016 to include purchase of diesel generator.
2. Allegation of prejudice and hardship caused to petitioner due to respondent's inaction.
3. Apprehension by respondents regarding input credit claim by petitioner.

Analysis:
The petitioner had purchased a Diesel Generator in November 2016 for its business but failed to include it in the return submitted for December 2016. The petitioner sought permission to revise the return through Ext.P6 in June 2017. Alleging that the respondents did not respond to the request, the petitioner filed a writ petition seeking direction to revise the return to include the generator purchase.

The respondents expressed apprehension that allowing the revision could lead to the petitioner claiming input credit on the tax paid during the purchase of the generator, which might be used to offset tax liabilities on sold products. The court noted a previous judgment by a Division Bench in The Commercial Tax Officer v. C. R. Varghese, which emphasized the dealer's right to file revised returns under specific circumstances, especially if no penal proceedings are pending.

The court, following the ratio of C. R. Varghese, directed the 2nd respondent to permit the petitioner to revise the returns for December 2016 to include the diesel generator purchase. It was emphasized that the authorities should complete the process within three weeks once the petitioner initiates the revision. The judgment concluded by disposing of the writ petition without any order on costs.