E-mail is not a Proper Mode of Applying Revision of Return under the KVAT Act: Kerala HC [Read Judgment]


In Sabith K.A v. CTO & Anr, the Kerala High Court held that email is not a proper mode of applying revision of return under the Kerala Value Added Tax Act.

Justice K. Vinod Chandran was hearing a writ petition filed by the assessee challenging the re-assessment order passed against him under section 25(1) of the KVAT Act.

Re-assessment proceedings were initiated against the assessee under section 25(1) of the KVAT Act pointing out certain defects in the return filed by the assessee. Pursuant to the notice, the petitioner claimed that they had sent an e-mail, for revision of return when they had detected the same defects at the time of auditing of accounts.

The contention with regard to the filing of application for revisal of return was rejected by the AO. He observed that Sub section (2) of Section 42 of the Act requires the dealer to file a revised annual return, rectifying the mistake or omission along with the audit certificate; none of which has been done by the petitioner.

The bench concurred with the findings of the AO and said that e-mail is “not a proper mode of applying for revision, as statutorily prescribed.”

Read the full text of the Judgment below.