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TMI Blog2018 (6) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Section 42 of the Act to the case of the petitioner is a matter for the competent authority under the Act to consider at the first instance. The first respondent is directed to pass fresh orders on Ext.P1 application preferred by the petitioner in the light of subsection (2) of Section 42 of the Act, as amended in terms of the Finance Act, 2018 and Circular No.8 of 2018 - Ext P6 order is quashed. - W.P.(C). No.13691 of 2018 - - - Dated:- 23-5-2018 - MR. P.B. SURESH KUMAR, J. For The Petitioner : Sri Joseph Jerard Samson Rodrigues For The Respondent : Sri. V.K.Shamsudeen (SR.GP) And Sr. Government Pleader:Sri.V.K. Shamsudheen JUDGMENT Petitioner is a registered dealer under the Kerala Value Added Tax Act, 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all file revised annual return rectifying the mistake or omission along with the audit certificate. Where, as a result of such revision, the tax liability increases, the revised return shall be accompanied by proof of payment of such tax, interest due thereon under sub-section (5) of section 31, and penal interest, calculated at twice the rate specified under sub - section (5) of section 31: Provided that this sub-section shall not apply to a dealer against whom any penal action is initiated in respect of such omission or mistake under any of the provisions of this Act. Petitioner has not placed on record the audit report for the relevant year. The petitioner had earlier filed a writ petition as W.P.(C).No.6389/2018, the judges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided further that those dealers who have filed audited statement of accounts and certificates under sub-section (1) will be allowed to revise the returns for the period up to June, 2017, in respect of defects of a technical or clerical in nature, having no effect on the sales turnover already conceded or the tax paid. Such dealers may apply for revision of their returns before the assessing authority on or before 30th June, 2018: Provided also that this facility shall not be available to dealers against whom assessment proceedings have already been initiated based on such defects: Provided also that such revision shall be allowed on the basis of the instructions issued by the Commissioner from time to time. It is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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