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2023 (10) TMI 1337 - KERALA HIGH COURTJurisdiction - power of assessing order to review its own order - stand of the petitioner in the rectification application is that the petitioner mistakenly claimed excess input tax credit for SGST and same amount for CGST and this excess claim was rectified in the month of April, 2018 which is reflected in GSTR 3B - HELD THAT:- The assessing authority, however, by the impugned order has been of the view that the assessment order was finalised and it was passed as per the records made available. The assessing authority could not be justified by the subsequent event to review the assessment order. The view taken by the assessing authority in Exhibit P-5 does not appear to be incorrect. There is difference between rectification and an order on review. There is no power on the assessing authority to review its assessment order. This writ petition has no merit and the same is hereby dismissed - However, it is open to the petitioner to file an appeal in accordance with the law before the appellate authority challenging Exhibit P-1 and Exhibit P-5 orders in accordance with the law. If the petitioner files the appeal, the same shall be considered expeditiously in accordance with law.
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