JUDGMENT

Petitioner in this case has sought indulgence of this Court under Article 226 of the Constitution of India seeking to quash Ext.P4 notice dated 10.10.2019 and Ext.P7 order dated 21.12.2018 rejecting the application dated 22.1.2018 for granting permission for filing revised returns. Petitioner is engaged in the business of purchase of prawns, squids, fish etc. process the same and export to foreign countries. According to the petitioner, petitioner is duly registered under the Kerala Value Added Tax Act, 2003 and Central Sales Tax Act. For the months of April 2015 to March 2016 KVAT monthly returns were filed by petitioner, however, pursuant to the statutory mandated audit process under Section 42 of the KVAT Act, 2003 certain discrepancies were noticed. As a result thereof petitioner submitted a request for revision of KVAT monthly returns for the for the financial year April 2015 to March 2016. During the pendency of the aforementioned application, respondent also issued Ext.P4 impugned notice under Section 25 (1) of the KVAT Act, 2003 and as per Ext.P4 the request for revised return was rejected.

2. Learned Counsel for the petitioner submitted the matter is purely covere