Ahamed Usman (Prop: Pary Associates) Vs Deputy Commissioner-1
Date: March 19, 2024
Subject Matter
Once an ASMT 10 notice is issued, no rectification application is permitted under Section 39(9) of the CGST Act.
Summary
The petitioner filed a writ petition seeking to revise the GSTR 3B returns for the period from August 2017 to February 2018. However, the court held that the rectification application was filed after the permitted time as per the provisions of Sectio…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition has been filed with the following prayers:- “It is therefore prayed that this Hon’ble Court may be pleased to call for the records leading to the issue of Ext. P-1 order by the First Respondent, peruse the same, hear arguments on behalf of the Petitioner and: A:Issue a WRIT OF CERTIORARI quashing the origina…