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2024 (1) TMI 74 - KERALA HIGH COURTSeeking waiver of interest and penalty - wrongful availment of SGST - petitioner had filed revised Tran – 01 claiming CGST transitional credit - HELD THAT:- The petitioner himself has admitted that he had wrongly availed SGST Tran credit for an amount of Rs. 7,89,384/-. As per the learned Counsel for the petitioner, the petitioner had also filed revised Tran – 01 and the CGST for the said amount has been sanctioned. Therefore, there are no substance in this writ petition for directing the Department to adjust the amount of Rs. 7,89,384/-. The SGST utilised by the petitioner against the due CGST credit for the said amount is sanctioned by the Central GST Department. Thus, the present writ petition is hereby dismissed.
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