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2023 (12) TMI 513 - KERALA HIGH COURTRectification of mistake in Form GSTR-3B by accounting input tax credit as IGST instead of SGST and CGST credit - permission to petitioner to refund IGST Input tax credit and thereafter, adjust the same towards SGST and CGST liability - reconsideration of Exhibit.P3 or P6 by considering evidences produced by petitioner, especially in the fact that, IGST credit and liability towards CGST and SGST are same - Exhibts.P3 and P6 are just and legal or not - seeking to dispense with the production of translation of vernacular documents. HELD THAT:- The present writ petition is disposed of with a direction to the 3rd respondent to consider Ext.P4 and Ext.P5 as a rectification application filed by the petitioner/assessee and pass necessary orders expeditiously in accordance with the law, after giving an opportunity of hearing to the petitioner.
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