2023 (10) TMI 1337

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..... f the petitioner in the rectification application is that the petitioner mistakenly claimed excess input tax credit for SGST and same amount for CGST and this excess claim was rectified in the month of April, 2018 which is reflected in GSTR 3B - HELD THAT:- The assessing authority, however, by the impugned order has been of the view that the assessment order was finalised and it was passed as per .....

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..... : BY ADVS. SRI. HARISANKAR V. MENON, SRI. R. SREEJITH, SMT. MEERA V. MENON, SMT. K. KRISHNA, SMT. PARVATHY MENON FOR THE RESPONDENTS : BY ADV. SMT. JASMINE M. M. - GP JUDGMENT 1. The petitioner has filed the present writ petition impugning the Exhibit P-5 order dated 29.09.2023 passed on rectification by the 1st respondent. 2. The assessment proceedings was completed by Exhibit .....

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..... ed, the assessment order may accordingly be corrected. The assessing authority, however, by the impugned order has been of the view that the assessment order was finalised and it was passed as per the records made available. The assessing authority could not be justified by the subsequent event to review the assessment order. The view taken by the assessing authority in Exhibit P-5 does not appear .....

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