Revision of monthly returns—In the instant case, 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.

The revision application has been rejected without any reason.

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.[M/S. SREE LEKSHMI CASHEW COMPANY VERSUS THE COMMISSIONER OF STATE GOODS AND SERVICE TAXES DEPARTMENT, THIRUVANANTHAPURAM AND THE ASSISTANT COMMISSIONER (ASSESSMENT) , KOLLAM] [KERALA HIGH COURT]