9911796707
TMI Blog2024 (6) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing annual returns for the year 2014-15 - existence of provision to enable the filing of a revised copy of stock inventory as on 31-03- 2015 - HELD THAT:- The petitioner is entitled to an order permitting him to file / upload a revised stock statement as of 31-03- 2015. Sub-rule (4A) of Rule 22 of the 2005 Rules contemplate the filing of a revised return where the dealer detects any omissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 notices. - HONOURABLE MR. JUSTICE GOPINATH P. For the Petitioner : By Adv Sri. R. Muraleedharan For the Respondent : Smt. Thushara James (Sr. GP) JUDGMENT The petitioner is a registered dealer engaged in the business of Marbles, Granite, Vitrified tiles, cemamic tiles and wall tiles etc. According to the petitioner while uploading the annual returns for the year 2014-15, the statement of closi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005 ('the 2005 Rules'). It it submitted that the 2nd respondent is taking the stand that there is no provision to enable the filing of a revised copy of stock inventory as on 31-03- 2015. 2. The learned Senior Government Pleader would submit that though there is provision for correction of returns in terms of the provisions contained in Rule 22 of the 2005 Rules, the said Rule does not app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with the return filed under sub-rule (1) of Rule 22. In the facts of the present case the mistake on the part of the petitioner was that she uploaded the stock inventory as on 28-05-2015 instead of the stock inventory as on 31-03-2015 [which is the requirement under Rule 22 (3)(v) of the 2005 Rules]. In my view the provisions of sub-rule (4A) of Rule 22 should be interpreted as permitting the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the fact that the petitioner herself had brought to the notice of the 2nd respondent that such a mistake had been committed (even prior to the issuance of Ext. P6 to P8 notices), the 2nd respondent shall drop further proceedings against the petitioner. The 2nd respondent shall take a decision in the matter as directed above after affording an opportunity of hearing to the petitioner, within a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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