IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 11TH APRIL 2011 / 21ST CHAITHRA 1933 WP(C).No. 4156 of 2011(T) ------------------------- PETITIONER(S): --------------- M/S.PAT PRESSINGS PVT.LTD., MUDICKAL PO, PERUMBAVOOR, ERNAKULAM - 683547 REPRESENTED BY IT'S DIRECTOR MR.JOSEPH THARUN PATTACHERRY. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. THE ASST.COMMISSIONER-II, SPECIAL CIRCLE, COMMERCIAL TAXES, PERUMBAVOOR - 683542. 2. THE INSPECTING ASST.COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA - 686661. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM - 682019. 4. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, TRIVANDRUM - 695001. GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/04/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM, J --------------------------------------- W.P(C) No.4156 of 2011-T ---------------------------------------- Dated this the 11th day of April, 2011. J U D G M E N T This writ petition is filed seeking direction against the respondents to allow the petitioner to file corrected returns, by revising the monthly returns filed from April 2010 to July 2010, to the extent of correcting the input tax credit in 12 monthly instalments as prescribed under law. Inter alia the petitioner is also seeking consequential reliefs to quash Exts.P6 and P7 series and Ext.P8 notices. 2. Through an interim order issued by this Court on 3.3.2011, direction was issued to the Deputy Commissioner having jurisdiction, to take necessary steps to endorse corrections in the Departmental web-site in order to enable the petitioner to file return in accordance with Rule 22 (4A) of the Kerala Value Added Tax Rules (KVAT Rules), as provided under Section 42(2) of the KVAT Act. It was also made clear that, if the petitioner submits any request in this regard, the same shall be considered and appropriate W.P(C) No.4156 of 2011-T 2 decision shall be taken. 3. Ext.P9 is an order issued by the Deputy Commissioner in compliance with the directions contained in the interim order, on the basis of a request made by the petitioner on 14.3.2011. The Deputy Commissioner has categorically found that the assessing authority had went wrong in allowing the claim made by the petitioner, considering the same as one coming within the purview of Rule 13(4)(a). According to the Deputy Commissioner the claim ought to have been considered under Rule 13(4)(aa) of the KVAT Rules. Hence a direction was issued to the authority concerned to rectify the mistake. 4. Ext.P10 is an order issued by the assessing authority consequent to the directions issued by the Deputy Commissioner. It is clearly evident that the directions have not been given effect by the assessing authority. The order issued allowing refund to be effected in 12 equal monthly instalments, over a period of three years, is patently against the directions contained in Ext.P9, issued by the Deputy W.P(C) No.4156 of 2011-T 3 Commissioner. It is evident that the matter was not considered under Rule 13(4)(aa) as directed. 5. Under the above circumstances, Ext.P10 order of the assessing authority is hereby quashed. The 1st respondent is directed to pass fresh orders in strict compliance with the instruction given under Ext.P9. Consequent steps for permitting to file revised return has to be taken immediately. 6. Needful in this regard shall be done at the earliest possible, at any rate within a period of two weeks from the date of receipt of a copy of this judgment. 7. The order in this regard shall be issued after affording an opportunity of personal hearing to the petitioner. Needless to say that the petitioner can point out the difference in the amount and it shall be considered by the 1st respondent. C.K.ABDUL REHIM JUDGE ab