Kerala High Court
Suprabha Manoranjan vs The Assistant Commissioner, ... on 15 February, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
TUESDAY, THE 15TH DAY OF FEBRUARY 2022 / 26TH MAGHA, 1943
WP(C) NO. 4885 OF 2022
PETITIONER:
SUPRABHA MANORANJAN
AGED 58 YEARS
PROPRIETRIX, M/S MENON AGENCIES,
AI, SHAH COMPLEX, WEST PALACE ROAD,
THRISSUR-680520.
BY ADVS.
HARISANKAR V. MENON
R.SREEJITH
K.KRISHNA
MEERA V.MENON
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE
CENTRAL TAX AND CENTRAL EXCISE, CGST DEPARTMENT,
THRISSUR DIVISION, THRISSUR-680001.
2 THE CHIEF COMMISSIONER OF CENTRAL TAX
CENTRAL REVENUE BUILDING, I S PRESS ROAD,
ERNAKULAM, KOCHI-682018.
3 UNION OF INDIA
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK,
NEW DELHI-110001.
4 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT,
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.
SRI.MANU S.-ASGI,
ADV.DR.THUSHARA JAMES- SR.GP,
ADV.SREELAL N. WARRIER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
15.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4885 OF 2022
2
BECHU KURIAN THOMAS, J
..............................................
W.P.(C) No.4885 of 2022
.....................................
Dated this the 15th day of February, 2022
JUDGMENT
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),
WP(C) NO. 4885 OF 2022
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 S.Nair,
the learned counsel for respondents 1 and 2, I am of the
view that this writ petition itself can be disposed of
directing an expeditious consideration of Ext.P6.
4. Accordingly, there will be a direction to the competent
amongst respondents 1 and 2 to consider and dispose of
Ext.P6, as expeditiously as possible, at any rate, within
a period of two months from the date of receipt of a
copy of this judgment, after granting an opportunity of
hearing to the petitioner.
5. Needless to mention, the binding judgments of Courts of
law shall also be borne in mind while disposing of
Ext.P6.
The writ petition is disposed of.
Sd/-
BECHU KURIAN THOMAS,
JUDGE
AMV/15/02//2022
WP(C) NO. 4885 OF 2022
APPENDIX OF WP(C) 4885/2022
PETITIONER EXHIBITS
Exhibit P1 COPY OF REGISTRATION CERTIFICATE OF THE
PETITIONER.
Exhibit P2 COPY OF FORM GSTR-OF THE PETITIONER FOR
THE MONTH JANUARY 2018.
Exhibit P3 COPY OF FORM GSTR-OF THE PETITIONER FOR
THE MONTH MARCH 2018.
Exhibit P4 COPY OF FORM GSTR-3B FOR THE MONTH
JANUARY 2018
Exhibit P5 COPY OF FORM GSTR-3B FOR THE MONTH MARCH
2018.
Exhibit P6 COPY OF LETTER SUBMITTED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT.
Exhibit P7 COPY OF JUDGMENT IN WPC NO.29676/2019 OF
MADRAS HIGH COURT.
RESPONDENTS EXHIBITS : NIL
TRUE COPY
