K. VINOD CHANDRAN, J.

1. Common question arises in the above Writ Appeals from separate judgments of the learned Single Judge allowing revision of returns by the assessees in various contingencies. Beyond the period enabled by the statute; is the ground of appeal. We would first notice the facts in each of the cases and the contingencies under which they sought for revision of returns, which were rejected or not acted upon by the Assessing Officer (AO).

2. W.A. No. 2636/2017 is a case in which the assessee by itself had approached the AO for revision of returns for the period from April, 2015 to March, 2016. Monthly returns were filed by the assessee as stipulated under the Kerala Value Added Tax Act, 2003 (“KVAT Act” for short) and an audited statement as per Section 42 was filed on 30.12.2016. On 30.1.2017, Ext.P1 communication was addressed to the AO pointing out that there were some discrepancies in the returns which were detected in the audit report and audited statement. Ext.P1 also sought for permission to revise the returns. The communication at Ext.P1 was sent by e-mail and hard copy was submitted on 13.2.2017. Subsequently, on 9.6.2017 notice under Section 25(1) w