Correction in returns —–--- The petitioner sought a direction to permit him to revise the returns. The petitioner in the returns filed for the months of January and March, 2018, has subsequently realized that a mistake had occurred, while uploading the returns. The values were incorrectly shown as zero in the returns. Therefore, by application dated 13.01.2022, he has sought for correction of the returns. Reliance is placed upon the decision of M/s.Sun Dye Chem v. The Assistant Commissioner (ST).

Held that:- The Hon’ble High Court directed the competent respondent to consider and dispose of application as expeditiously as possible, within a period of two months.