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Kerala HC directs competent authority to take decision on application for revision of returns

July 9, 2018[2018] 94 taxmann.com 469 (Kerala)
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CGST/Kerala State GST/CST & VAT/ Kerala VAT - Where assessee, a registered dealer under Kerala VAT Act, preferred two applications before Competent Authority for permission to submit revised returns in respect of period 2014-15 and 2015-16, but no action had been taken on them, said authority was directed to take decision on applications in terms of Circular No. 14 of 2017 within one month

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