HIGH COURT OF KERALA
KNR Walayar Tollways (P.) Ltd.
Commercial Tax Officer
W.P. (C) NO. 8643 OF 2018
MARCH 14, 2018
R. Muralidharan Aroor and R. Ramakrishnan Potty, Advs. for the Petitioner. V.K. Shamsudeen, Sr. Govt. Pleader for the Respondent.
1. Petitioner was an assessee under the Kerala Value Added Tax Act (‘the Act’) on the rolls of the first respondent. Exts.P2 and P8 are applications preferred by the petitioner before the first respondent for permission to submit revised returns in respect of the period 2014-’15 and 2015-’16. The 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.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader.
3. 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.
In the circumstances, the writ 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 to above, within one month from the date of receipt of a copy of this judgment.
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