2018 (4) TMI 1010 - HC - VAT and Sales Tax

Permission to submit revised returns - grievance voiced by the petitioner in the writ petition concerns the inaction on the part of the first respondent in taking a decision on Exts.P2 and P8 applications - 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 is disposed of directing the first respondent to take a decision on Exts.P2 and P8 applications in the light of the Circular referred.

Summary

The Kerala High Court directed the first respondent to decide on the petitioner's applications for revised returns within one month, based on Circular No.14 of 2017 clarifying the right of assessees to submit revised returns under the Kerala Value Added Tax Act. (2018 (4) TMI 1010 - KERLA HIGH COURT)