2018 (11) TMI 664 - HC - VAT and Sales Tax

Inaction on the part of the first respondent in taking a decision on Exts..P1, P2 and P5 applications - Right of the assessees to submit revised returns - Held that - It is seen 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.P1, P2 and P5 applications.

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 (11) TMI 664 - KERALA HIGH COURT)