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Issues: Whether the assessing authority should be directed to take a decision on the petitioner's applications for permission to submit revised returns.
Analysis: The petitioner, an assessee under the Kerala Value Added Tax Act, had sought permission to file revised returns for the relevant assessment periods. The authority had not taken a decision on the applications. The Court noted the clarification issued in Circular No. 14 of 2017 regarding the entitlement of assessees to submit revised returns and considered it appropriate that the pending applications be decided in the light of that clarification.
Conclusion: The authority was directed to decide the applications within one month from receipt of the judgment.
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