2018 (4) TMI 271 – KERALA HIGH COURT – [2018] 1 GSTL 64 (Ker) – Submission of revised returns – circular No.14/2017 – Held that: – writ petition disposed off directing the respondent to take up and pass appropriate orders on Exts.P3 and P4 applications, in the light of the circular aforesaid. – WP(C).No. 26065 of 2017 Dated:- 12-2-2018 – P.B. Suresh Kumar, J. For the Petitioner(s):- Sri.N.Muraleedharan Nair Sri.K.S.Ampady, ADVS. For the Respondent(s):- Sri. E.P.Govindan, Assessment, Taxes, Special Government Pleader JUDGMENT Petitioner was an assessee under the Kerala Value Added Tax Act. By Exts.P3 and P4 applications, the petitioner sought permission of the respondent to submit revised returns for the assessment years 2014-2015 and 2015
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