2018 (11) TMI 1187

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..... ch 2016. But the request concerned the months from April 2015 to March 2016 - revision of return was rejected from the Office of the Commissioner, State Goods & Services Tax Department, Kerala, Thiruvananthapuram. Held that:- The Assistant Commissioner discharges the functions of a quasi judicial authority. And the reasoning is the heart of the adjudication. Here, the Ext. P4 reads more like a .....

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..... t the request concerned the months from April 2015 to March 2016. When this was brought to the second respondent's notice, he passed the Ext. P4 order, and the order reads: This is to inform you that the above referred return revision application filed by the dealer M/s Sree Lekshmi Cashew Company bearing TIN 32020294252 for the year 2015-16 is rejected from the Office of the Commiss .....

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