2018 (2) TMI 1740 - HC - VAT and Sales Tax

Permission to submit revised returns - inaction on the part of the first respondent in taking a decision on Ext.P3 application - Held that - In terms of Circular No.14 of 2017, the Commissioner of the State Goods and Services Taxes Department has clarified the issues relating to the right of the assessees under the Act to submit revised returns - petition disposed off.

Summary

The Kerala High Court directed the first respondent to decide on the petitioner's application for revised returns within one month, based on Circular No.14 of 2017. (2018 (2) TMI 1740 - KERALA HIGH COURT)