2024 (2) TMI 1457 - HC - GST

Remission of transitional credit - time limitation - HELD THAT - The present writ petition is disposed of with liberty to the petitioner to manually file an appeal against the impugned order in Ext.P8 within a period of fifteen days from today. If such an appeal is filed, the same shall be considered in accordance with the law expeditiously, without going into the question of limitation. The Appellate Authority shall verify from the State Tax Officer whether the petitioner is entitled to transitional credit of SGST of Rs. 1,55,074/- for which they had valid evidence for payment of VAT of the same amount.

Summary

The High Court of Kerala disposed of a writ petition seeking to quash Exhibit P8 and directed the petitioner to manually file an appeal within fifteen days. The appeal will be considered without questioning the limitation, and the Appellate Authority will verify the transitional credit issue.