2023 (12) TMI 513

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... COURT - HC
Dated:- 8-12-2023
WP (C) NO. 41219 OF 2023 - -
GST
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER : BY ADVS. LINDONS C.DAVIS E.U.DHANYA RAJITH DAVIS N.S.SHAMILA CHINJU P. JOYIES FOR THE RESPONDENT : JASMNE M.M.-GP JUDGMENT Heard Ms N S Shamila learned Counsel for the petitioner, and Ms Jasmin M M learned Government Pleader for the parties. 2. The p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion directing the respondents to reconsider Exhibit.P3 or P6 by considering evidences produced by petitioner, especially in the fact that, IGST credit and liability towards CGST and SGST are same; iv) To issue a Writ of certiorari or any other appropriate writ or order or direction quashing Exhibts.P3 and P6 as unjust and illegal; v) And to pass such other appropriate orders or directions as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ayer of the petitioner. 5. In view thereof, the present writ petition is disposed of with a direction to the 3rd respondent to consider Ext.P4 and Ext.P5 as a rectification application filed by the petitioner/assessee and pass necessary orders expeditiously in accordance with the law, after giving an opportunity of hearing to the petitioner. The order should be passed on Exts.P4 and P5, preferabl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X