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

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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

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