Kerala HC directs competent authority to take decision on application for revision of returns

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Where assessee, a registered dealer under Kerala VAT Act, preferred two applications before Competent Authority for permission to submit revised returns in respect of period 2014-15 and 2015-16, but no action had been taken on them, said authority was directed to take decision on applications in terms of Circular No. 14 of 2017 within one month.

Section 45 of the Central Goods and Services Tax Act, 2017/Section 45 of the Kerala State Goods and Services Tax Act, 2017/Section 20 of the Kerala Value Added Tax Act, 2003 – Returns – Final return (OR) – Period 2014-15 and 2015-16 – Assessee, a registered dealer under Kerala Value Added Tax Act, preferred two applications before Competent Authority for permission to submit revised returns in respect of period 2014-15 and 2015-16, but no action had been taken on them – Whether Competent Authority was to be directed to take decision on aforesaid applications in terms of Circular No. 14 of 2017 within one month – Held, Yes.

Circulars and Notifications: Circular No. 14 of 2017

Citation: [2018] 94 taxmann.com 469 (Kerala)