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TMI Blog2018 (8) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... PARTMENT, THIRUVANANTHAPURAM, THE COMMISSIONER, GOODS AND SERVICES TAX DEPARTMENT DEPARTMENT, THRIUVANANTHAPURAM X X X X Extracts X X X X X X X X Extracts X X X X ..... So, in June 2017, through the Ext.P6, it wanted the respondents to allow it to revise the return. If revised, the return can reflect this item. 2. The respondents, the allegation goes, did not respond to the petitioner's request to revise the return. With the 2nd respondent's inaction, the petitioner had to upload TRAN-1 Form under the GST, without incorporating the details of input credit un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Officer v. C. R. Varghese. WA No.2541 of 2018 and connected cases, judgment, dt.06.06.2018 It has held as follows: "12. Under Section 21(2), the dealer, on detecting any omission or mistake in the monthly return, can file a revised return rectifying the same within two months from the last day of the return period. Sub-section (9) of Section 22 prohibits any such revision of return if an of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest calculated at twice the rate specified under sub-section (5) of Section 31. The proviso to the aforesaid provision also prohibits any revision by a dealer against whom penal action is initiated. Section 79B is a non-obstante clause, by which also there is a prohibition in filing a revised return when instances of tax evasion has been detected and proceedings are initiated against such ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 and 25 of the Act. On input tax credit, it has held that the possible claim by the assessee of a benefit available under the statute cannot be a reason for the authorities to deny the revision of return if it is a claim in good faith. 9. So following C. R. Varghese's ratio, I direct the 2nd respondent to permit the petitioner to revise the returns for December 2016; the petitioner may include ..... X X X X Extracts X X X X X X X X Extracts X X X X
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