Holy Cross Hospital Vs Assistant State Tax Officer
Date: June 27, 2024
Subject Matter
For the period between 01.07.2017 and 30.11.2022, claim for ITC made before 30th November should be processed
Summary
The case law involves a batch of writ petitions that address various issues concerning the Goods and Services Tax (GST). The petitions can be categorized into three scenarios: 1. Suppliers who paid GST but did not reflect it in their GSTR retur…
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…