VISHNU TIMBERS Vs. STATE TAX OFFICER

JUDGEMENT

(1.) Petitioner was an assessee under the Kerala Value Added Tax Act on the rolls of the first respondent. Ext. P2 is the request made by the petitioner for permission to submit revised returns for the months of April, Aug. and Nov., 2016. The 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. The petitioner, therefore, seeks appropriate directions in this regard, in this writ petition.

(2.) Heard the Learned Counsel for the petitioner as also the Learned Government Pleader.

(3.) Having regard to the facts and circumstances of the case, I deem it appropriate to dispose of the writ petition directing the first respondent to take a decision on Ext. P2 request made by the petitioner, in the light of Circular No. 14 of 2017 referred to above. Ordered accordingly. This shall be done within one month from the date of receipt of a copy of this judgment.