VISHNU TIMBERS Versus THE STATE TAX OFFICER, STATE GOODS & SERVICE TAXES, ANCHAL, THE STATE TAX OFFICER (INVESTIGATION BRANCH) -1, KOLLAM, THE DEPUTY COMMISSIONER, STATE GOODS & SERVICE TAXES, TAX COMPLEX, KOLLAM AND THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM – 2018 (9) TMI 1189 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 381 (Ker.) – Revised returns – case of the petitioner is that in the light of Circular No.14 of 2017 issued by the Commissioner of the State Goods and Service Taxes Department, the petitioner is entitled to submit revised returns in terms of the request made by them – Held that:- It is deemed appropriate to dispose of the writ petition directing the first respondent to take a decision on Ext.P2 request made by the p
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