9911796707
TMI Blog2023 (2) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 - HELD THAT:- Learned Standing Counsel, on instructions, could not dispute that the GSTR-9 dated 30.1.2020 is the only GSTR-9 form submitted by the petitioner and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht mandamus directing the respondents to adjust the GST amount deposited by the petitioner in the financial year 2018- 19, which inadvertently could not be deposited in the financial year 2017-19, in accordance with the circular dated 31.12.2018 as well as provisions of Section 39(9) of the GST Act, but deposited by the petitioner in the month of June 2018 i.e. financial year 2018-19. Facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , could not dispute that the GSTR-9 dated 30.1.2020 is the only GSTR-9 form submitted by the petitioner and also could not dispute the figures provided therein. In view thereof, 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. The respondents are directed to adjust the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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