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<h1>Kerala HC Orders Prompt Decisions on Revised Returns</h1> The Kerala High Court directed the first respondent to decide on the petitioner's applications for revised returns within one month, based on Circular ... Right to submit revised returns - administrative guidance of Circular No.14 of 2017 - direction to decide pending applications - inaction of assessing authorityRight to submit revised returns - administrative guidance of Circular No.14 of 2017 - direction to decide pending applications - Petition seeking direction to respondent to decide the petitioner's applications for permission to submit revised returns for the periods 2014-'15 and 2015-'16. - HELD THAT: - Petitioner had filed applications (Exts.P2 and P8) before the first respondent for permission to submit revised returns for 2014-'15 and 2015-'16 and complained of the respondent's inaction. The Court noted that Circular No.14 of 2017 of the Commissioner (State GST Department) clarifies the rights of assessees under the Act to submit revised returns. In view of that administrative guidance and the pendency of the applications, the Court directed the first respondent to consider and decide Exts.P2 and P8 in the light of Circular No.14 of 2017. The decision is procedural and limited to requiring a fresh decision by the assessing authority within the time fixed by the Court. [Paras 3]First respondent directed to decide Exts.P2 and P8 in the light of Circular No.14 of 2017 within one month from receipt of the judgment.Final Conclusion: Writ petition disposed by directing the assessing authority to decide the pending applications for permission to submit revised returns for 2014-'15 and 2015-'16 in accordance with Circular No.14 of 2017 within one month. The Kerala High Court directed the first respondent to decide on the petitioner's applications for revised returns within one month, based on Circular No.14 of 2017 clarifying the right of assessees to submit revised returns under the Kerala Value Added Tax Act. (2018 (4) TMI 1010 - KERLA HIGH COURT)
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