2019 (3) TMI 22 - HC - VAT and Sales Tax

Revision of returns for the assessment year 2016-17 in the light of Section 42(2) of the KVAT Act 2003 - Held that - Reliance placed in the case of EVEREADY INDUSTRIES INDIA LIMITED VERSUS ASSISTANT COMMISSIONER SPECIAL CIRCLE-I STATE GOODS AND SERVICES TAX DEPARTMENT ERNAKULAM AND ANOTHER 2018 (8) TMI 1773 - KERALA HIGH COURT where it was held that respondents are directed to permit the petitioner to revise the returns for the assessment year 2015-16 - petition disposed off following the decision of the above case.

Summary

The petitioner sought a writ to revise returns under the Kerala Value Added Tax Act for the assessment year 2016-17. The court disposed of the petition based on a previous judgment, requiring the company to pay any differential tax, interest, and penal interest if found liable.