Assessee can Apply for Revise Return to Cure a Genuine Accounting Mistake within the Permitted Time: Madras HC [Read Judgment]

Revise Return

While hearing the case of Sri Ganesh Agencies vs The State Tax Officer, the Madras High Court held that assessee can apply for revise return to cure a genuine accounting mistake within the permitted time under the Tamil Nadu Value Added Tax Act, 2006.

Before the court the assessee in the present case filed a writ petition for getting relief for consideration of the petition filed under Section 84 of the Tamil Nadu Value Added Tax Act.

The Revenue contended that the assessee not enclosed revised monthly return along with the revision notice, and consequently he rejected the revised return submitted by the assessee.

Thereafter, the assessee submitted a copy of the revised return which shows that the same was received by the Commercial Tax Officer and his signature has been affixed. Therefore, the revised return should be available in the assessment file. Hence, it is clear that there is no merit in the submission of the revenue.

While disposing the writ petition, Justice T.S.Sivagnanam noted that that there was a mistake of the Accountant in the early filed returns, and if a genuine mistake has crept-in, then, within the time permitted under the Statute, the assessee is entitled to filed a revised return and the revenue should be considered the same in accordance with law.

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