2023 (11) TMI 1126 - SCH - VAT and Sales Tax

Adjustment of GST amount deposited by the petitioner in the financial year 2018- 19, which inadvertently could not be deposited in the financial year 2017-18, but deposited by the petitioner in the month of June 2018 i.e. financial year 2018-19 - circular dated 31.12.2018 as well as provisions of Section 39(9) of the GST Act - it was held by High Court that Both the assessing authority as well as the appellate authority have committed the said misreading of GSTR-9, hence both the impugned orders cannot stand and are set aside. HELD THAT - There are no reason to interfere in the matter - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition after hearing the counsel and not finding a reason to interfere in the matter. The delay was condoned, and any pending applications were disposed of.