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2024 (3) TMI 1270 - KERALA HIGH COURTRefund / Reversal of excess input tax credit availed - bonafide mistake - petitioner submits that the petitioner instead of claiming the CGST/SGST claimed IGST and it was not a bonafide mistake committed by the petitioner - HELD THAT:- Section 54 read with Section 49 prescribes for refund of excess tax etc., paid by the registered dealer by moving an application within the period of two years from the last date of filing the returns for the relevant year. In the present case, the financial year is of 2017- 18 for which the due date for filing the application for correcting the mistake or claiming the refund of the IGST was 23.04.2019 - Admittedly, the petitioner did not move any application within the time prescribed and even the extended time. This Court, in exercise of its limited jurisdiction cannot amend the statute, prescribes different time limit for moving such an application and, therefore, there are no substance in this writ petition. So far as the Judgment of the Karnataka High Court in M/s. Orient Traders v. The Deputy Commissioner of Commercial Taxes & Another [2023 (1) TMI 838 - KARNATAKA HIGH COURT] relied on by the learned Counsel for the petitioner is concerned, in the said Judgment, the statutory provisions have not been taken - The said Judgment does not have any binding precedent. The present writ petition is hereby dismissed.
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