Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Mistake by Dealer in uploading Stock Inventory along with Returns under Rule 22 (1) of KVAT Rules: Kerala HC allows to upload Correct Inventory\r\n\r\n
Excise, VAT & Custom
The Kerala High Court permitted a dealer to correct a mistake in their uploaded stock inventory under Rule 22(1) of the Kerala Value Added Tax (KVAT) Rules, 2005. Usha Bagri, engaged in the business of tiles, had mistakenly uploaded the closing stock as of May 28, 2015, instead of March 31, 2015, while filing annual returns for 2014–15. \r
Upon realizing the error, the petitioner notified the assessing authority and sought correction, but was subsequently served with notices. The department argued that the Rules did not allow for revising uploaded stock documents. However, Justice Gopinath P. ruled that the petitioner should be allowed to correct the closing stock to reflect the accurate date of March 31, 2015. \r
The court held that Rule 22(4A) allows for filing revised returns to correct omissions or mistakes, thereby permitting the petitioner to submit a revised stock statement for the specified period.
