LATHA K Vs. STATE OF KERALA

JUDGEMENT

(1.) The writ petition is filed with the prayer as follows:

(2.) The substance of the grievance in the writ petition is that S.42(2) read with R.22(4A) of the Kerala Value Added Tax Rules, 2005 enables any dealer to file a revised return rectifying the mistake or omission if any, noticed by him subsequent to the filing of the return. Such a rectification is required to be done within two months from the last date of the filing of the return. It appears from the pleadings (though pleadings are not very clear) that the respondents provided a facility making such returns and corrections 'on - line' and a specific Website for the purpose is created. The grievance of the petitioner is that the procedure involved in operating the 'on - line' facility is illegal. The relevant portion of the pleadings is as follows:

(3.) Irrespective of the fact whether the grievance of the petitioner is tenable or otherwise, we are of the opinion that the writ petition is required to be dismissed for the reason that the writ petition is purported to have been filed in public interest and the persons who are likely to be affected by the alleged illegality or inadequacy of law belong to a class who cannot be said to be incapable of ventilating their grievances before this Court.