K.S. Pareed Vs State of Kerala
Date: June 3, 2024
Subject Matter
Time limit for furnishing the return for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017
Summary
The case involves a batch of writ petitions addressing various grievances related to the availing of Input Tax Credit (ITC) under the Goods and Services Tax (GST) framework. The petitions include: - Suppliers who remitted GST but did not reflect it i…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This batch of writ petitions contains three sets of cases. In some cases, the respective supplier had remitted the tax (GST) but not reflected in their return GSTR due to some technical reasons. Another set of petitioners are those who have received the goods or services and have valid tax invoices, proof of payment of the value of goods along w…