Petitioner was an assessee under the Kerala Value Added Tax Act. By Exts.P3 and P4 applications, the petitioner sought permission of the respondent to submit revised returns for the assessment years 2014-2015 and 2015-2016. The case of the petitioner is that in the light of circular No.14/2017 issued by the Commissioner of the Kerala State Goods and Services Tax Department, the petitioner is entitled to the reliefs claimed in Exts.P3 and P4 applications. The petitioner, therefore, seeks appropriate directions in this regard.

2. Heard the learned counsel for the petitioner and the learned Government Pleader.

Having regard to the the facts and circumstances, I deem it appropriate to dispose of this writ petition directing the respondent to take up and pass appropriate orders on Exts.P3 and P4 applications, in the light of the circular aforesaid. Ordered accordingly. This shall be done within one month from the date of receipt of a copy of this judgment.