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SUPRABHA MANORANJAN vs. THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Harisankar V. Menon
R.sreejith
K.krishna
Res. Counsel
Manu S.
Dr.thushara James
Sreelal N. Warrier

Petitioner / Applicant

SUPRABHA MANORANJAN
Respondent THE ASSISTANT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE AND OTHERS
Court Kerala High Court
State

Kerala

Date Feb 15, 2022
Order No.

WP(C) NO. 4885 of 2022

Citation

2022(2) TAXREPLY 5096
Original Order
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ORDER

Petitioner seeks for a direction to dispose of Ext.P6 application and also to permit the petitioner to revise the returns as sought for in Ext.P6. 2. Petitioner is a registered dealer under the Goods and Service Tax Act, 2017. In the returns filed for the months of January and March, 2018; petitioner subsequently realized that a mistake had occurred, while uploading the returns. The values were incorrectly shown as zero in the returns and, according to the petitioner, the same arose on account of certain technical issues. As a result of the mistake, great prejudice and hardships are being caused to the petitioner. Therefore, by Ext.P6 application dated 13.01.2022 petitioner has sought for correction of the returns. Reliance is placed upon the decision of M/s.Sun Dye Chem v. The Assistant Commissioner (ST), The Commissioner of State Tax [2020 (11) TMI 108- Madras High Court.] 3. Having heard Sri.Harisankar V.Menon, the learned counsel for the petitioner as well as Smt.Preetha....

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