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2018 (11) TMI 1187 - HC - GSTRevision of monthly returns - Initially, on 25. 10. 2016, the Assistant Commissioner (Assessment) allowed the petitioner to revise the monthly returns from November 2015 to March 2016. But the request concerned the months from April 2015 to March 2016 - revision of return was rejected from the Office of the Commissioner, State Goods & Services Tax Department, Kerala, Thiruvananthapuram. Held that:- The Assistant Commissioner discharges the functions of a quasi judicial authority. And the reasoning is the heart of the adjudication. Here, the Ext. P4 reads more like a fiat. It contains no reasons for rejection - the Ext. P4 is set aside and matter remanded for fresh adjudication.
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