Anaz Abdul Rahiman Kutty (Nas Medicals) Vs State Tax Officer
Date: September 28, 2023
Subject Matter
ITC cannot be disallowed where tax has already been paid to the Government
Summary
The case involves two writ petitions filed by the petitioner, who is a registered dealer. The petitioner had filed monthly returns GSTR 3B for the Assessment Year 2017-18. Discrepancies were found in the returns and notices were issued, but the petit…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner impugning the Exts.P1, P2 and P3. 2. The petitioner is a registered dealer under the provisions of the CGST/SGST Act. The petitioner had filed monthly returns GSTR 3B for the Assessment Year 2017-18. On scrutiny of the monthly return filed b…