Rejimon Padickapparambil Alex (Prop: Padiken Silks) Vs Union of India
Date: November 25, 2024
Subject Matter
IGST credit mistakenly claimed as CGST, SGST: Order quashed as the technical error did not lead to any revenue loss
Summary
The appellant, operating a proprietorship named 'Padiken Silks,' challenged the decision of an Assessing Authority regarding the incorrect utilization of input tax credits during the assessment year 2017-2018. It was found that during the period from…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner in WP(C).No. 40005 of 2023 is the appellant before us, aggrieved by the judgment dated 19.12.2023 of a learned Single Judge dismissing the Writ Petition. 2. The brief facts necessary for the disposal of the Writ Appeal are as follows: The appellant runs a proprietorship concern with the name and style ‘Padiken Silks’, and is a reg…