2018 (11) TMI 1187 – KERALA HIGH COURT – TMI – Revision of monthly returns – Initially, on 25. 10. 2016, the Assistant Commissioner (Assessment) allowed the petitioner to revise the monthly returns from November 2015 to March 2016. But the request concerned the months from April 2015 to March 2016 – revision of return was rejected from the Office of the Commissioner, State Goods & Services Tax Department, Kerala, Thiruvananthapuram.
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Held that:- The Assistant Commissioner discharges the functions of a quasi judicial authority. And the reasoning is the heart of the adjudication. Here, the Ext. P4 reads more like a fiat. It contains no reasons for rejection – the Ext. P4 is set aside and matter remanded for fresh adjudication. – WP (C).
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pondent's notice, he passed the Ext. P4 order, and the order reads: This is to inform you that the above referred return revision application filed by the dealer M/s Sree Lekshmi Cashew Company bearing TIN 32020294252 for the year 2015-16 is rejected from the Office of the Commissioner, State Goods & Services Tax Department, Kerala, Thiruvananthapuram. 3. The Assistant Commissioner discharges the functions of a quasi judicial authority. And the reasoning is the heart of the adjudication. Here, the Ext. P4 reads more like a fiat. It contains no reasons for rejection. 4. I, therefore, set aside the Ext. P4 and remand the matter for fresh adjudication. Until the second respondent passes fresh orders on the petitioner's request, the
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