2019 (3) TMI 22 – KERALA HIGH COURT – TMI – Revision of returns for the assessment year 2016-17 in the light of Section 42(2) of the KVAT Act, 2003 – Held that:- Reliance placed in the case of EVEREADY INDUSTRIES INDIA LIMITED VERSUS ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AND ANOTHER [2018 (8) TMI 1773 – KERALA HIGH COURT], where it was held that respondents are directed to permit the petitioner to revise the returns for the assessment year 2015-16 – petition disposed off following the decision of the above case. – WP (C). No. 38606 of 2018 Dated:- 13-2-2019 – JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act, has sought the following reliefs: (i) To issue a Wri
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