M Trans Corporation Vs State Tax Officer (Kerala High Court)
Date: March 20, 2024
Subject Matter
Taxpayer should adhere to the statutory time limit for correcting errors or claiming refunds
Summary
The case involves M Trans Corporation, a registered dealer under the CGST Act and Kerala SGST Act, which filed returns for the year 2017-18 claiming IGST instead of CGST/SGST. Upon facing allegations of excessive input tax credit, the petitioner cont…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. The petitioner is a registered dealer under the provisions of the CGST Act and Kerala SGST Act, 2017 and the Rules made The petitioner filed returns under the provisions of the GST Act pertaining to the year 2017-18. However, the show cause notice was issued to the petitioner in Form GST ASMT 10 dated 02.08.2020 and show cause notice dated 10…