Eveready Indutries India Limited vs The Deputy Commissioner
2021 Latest Caselaw 1376 Ker

Citation : 2021 Latest Caselaw 1376 Ker
Judgement Date : 13 January, 2021

Kerala High Court

Eveready Indutries India Limited vs The Deputy Commissioner on 13 January, 2021

              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

   WEDNESDAY, THE 13TH DAY OF JANUARY 2021 / 23TH POUSHA, 1942

                      WP(C).No.27941 OF 2020(P)


PETITIONER:

              EVEREADY INDUTRIES INDIA LIMITED
              DOOR NO.V/759, EDAPPALLY MUVATTUPUZHA ROAD, CLUB
              JUNCTION, EDAPPALLY - 682024, ERNAKULAM DISTRICT,
              REPRESENTED BY MR.SENTHIL VINAYAGAM-AUTHORISED
              SIGNATORY.

              BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES

RESPONDENT:

              THE DEPUTY COMMISSIONER
              SPECIAL CIRCLE - 1, STATE GOODS & SERVICES TAX
              DEPARTMENT, ERNAKULAM - 682015.


OTHER PRESENT:

              SMT.THUSHARA JAMES, GOVT. PLEADER


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C) No.27941/2020              2

                             JUDGMENT

Dated this the 13th day of January 2021

Learned counsel for the petitioner submitted that inadvertent

mistakes crept in the returns submitted by the petitioner were

allowed to be corrected by the respondent-department and

accordingly, necessary corrections have been effected.

In the light of the statement so made, nothing survives in

this writ petition. The same is accordingly closed.

Sd/-

A.M.BADAR

JUDGE

smp

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE E-MAIL SEEKING RETURN REVISION OF JUNE 2016, DATED 08.02.2018.

EXHIBIT P2 TRUE COPY OF THE REMINDER E-MAIL SEEKING RETURN REVISION OF JUNE 2016, DATED 26.06.2018.

EXHIBIT P3 TRUE COPY OF THE LETTER SEEKING RETURN REVISION OF FEBRUARY 2017, DATED 03.11.2020.

EXHIBIT P4 TRUE COPY OF THE LETTER SEEKING RETURN REVISION OF JUNE 2016 DATED 27.11.2020, RELYING ON THE BENEFIT PROVIDED IN THE KERALA FINANCE ACT, 2020. RESPONDENTS' EXHIBITS: NIL.

True Copy

P.S to Judge

smp