https://www.taxtmi.com/caselaws?id=273445 An assessee's request to file revised returns under the Kerala Value Added Tax regime must be considered by the competent authority in light of the governing departmental circular. Where Circular No. 14 of 2017 clarifies the position on revised returns, the authority cannot leave the application unattended and must take a reasoned decision on that request within the time fixed. The operative effect is that pending applications for revised returns must be decided by reference to the circular, ensuring administrative action on the assessee's claim. en-us Mon, 26 Feb 2018 00:00:00 +0530 Wed, 27 Jun 2018 07:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273445 An assessee's request to file revised returns under the Kerala Value Added Tax regime must be considered by the competent authority in light of the governing departmental circular. Where Circular No. 14 of 2017 clarifies the position on revised returns, the authority cannot leave the application unattended and must take a reasoned decision on that request within the time fixed. The operative effect is that pending applications for revised returns must be decided by reference to the circular, ensuring administrative action on the assessee's claim. Case-Laws VAT and Sales Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273445