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2017 (12) TMI 1649 - HC - VAT and Sales TaxPrayer to consider the monthly return submitted on 19. 09. 2014 - Held that:- If a genuine mistake has crept-in, then, within the time permitted under the Statute, the dealer is entitled to file revised Form WW or revised return. In fact, this has been done by the petitioner and along with the revised Form WW. This Court is of the view that the petition filed by the petitioner dated 21. 08. 2017 received by the State Tax Officer on the same day, should be considered on merits - the respondent should also take into consideration the revised monthly return submitted on 19. 09. 2014 - petition allowed.
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