2018 (2) TMI 1740 – KERALA HIGH COURT – TMI – Permission to submit revised returns – inaction on the part of the first respondent in taking a decision on Ext.P3 application – Held 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 – petition disposed off. – WP(C).No. 6389 of 2018 Dated:- 26-2-2018 – The Honourable Mr. Justice P.B.Suresh Kumar Represented By Mr.Dinesh V.Nair – Branch Operations Manager. By Adv.Sri.Joseph Jerard Samson Rodrigues For The Appellant. BY Sr.Government Pleader:Sri.V.K.Shamsudheen For The Respondent. JUDGMENT P.B.Suresh Kumar, Petitioner was an assessee
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