The Kerala High Court, while disposing of a petition filed by M/s KNR Walayar Tollways Pvt. Ltd directed the Kerala Goods and Services Tax ( KGST ) Authorities to consider the request for revision of returns by the petitioners on the basis of the circular issued by the department in November relating to the right of the assessees under the Act to submit revised returns.
The Petitioner was an assessee under the Kerala Value Added Tax Act. The sole grievance of the petitioner, under the writ petition, was that the respondent authorities did not respond to their applications for revision of returns for the period 2014-’15 and 2015-’16.
Justice P.B. Suresh Kumar noted that the Circular No.14 of 2017 issued by the Commissioner of the State Goods and Services Taxes Department has clarified the issues relating to the right of the assessees under the Act to submit revised returns.
The circular prescribes the following norms for revision of VAT returns.
i. When an application for revision of return is received, the assessing authority shall examine and
see that the revision is sought for only to correct the omissions/mistakes and that there is no change in the turnover or tax already conceded in the original return by way of such revision.
ii. After such verification, a report as to the admissibility of revision of return shall be sent to the
Deputy Commissioner concerned, with specific reasons for allowing such revision. If not found admissible, the application may be rejected; issuing speaking orders.
iii. The Deputy Commissioner shall verify the report furnished by the assessing authority, evaluate the reasons and decide whether the revision is admissible or not.
iv. If the revision is found admissible, the Deputy Commissioner shall send a detailed report to the Commissioner of State Taxes so as to make arrangements to open the return.
v. When permission is granted from the Head Quarters, the following procedure shall be followed at the district level.
vi. Before initiating the return, take a print out of the original return and its enclosures.
vii. The return shall be initiated only when the dealer is ready to file the revised return.
viii. The revision shall be done in the office of the Deputy Commissioner concerned.
ix. The revision shall be done only in the presence of the assessing authority concerned so as to ensure that no changes/modifications other than what was requested for are done by the dealer.
x. After the revision is done, take a printout of the fresh return and its enclosures.
xi. After filing the revised return, the Deputy Commissioner shall send a report on each case to the Head Quarters.
xii. All assessing authorities should maintain a register for revision returns.
The Court further asked the department to take a decision on applications filed by the petitioners in the light of the above Circular within one month.
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