TMI Blog2024 (1) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... - GST - Seeking to set off input tax credit of IGST, which was wrongly claimed under the heads of CGST and SGST for the period July, 2017 to March, 2018 against the output tax liability of the petitioner for the said period - HELD THAT:- The present writ petition is disposed of with direction to the 6th respondent to consider Ext.P4 application filed by the petitioner/assessee and pass necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of IGST to the tune of Rs. 1,19,328/-, which was wrongly claimed under the heads of CGST and SGST for the period July, 2017 to March, 2018 against the output tax liability of the petitioner for the said period. 2. The financial year is of 2017-18. The petitioner had received IGST tax credit through inter state inward supply of goods. The total amount of IGST Credit as reflected in GSTR 2A was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said application as above, no coercive measure be taken against the petitioner for realisation of the tax assessed in Ext.P1 assessment order. 3. Smt. Jasmine M.M., learned Government Pleader, submits that Ext.P4 application has been filed only on 21.12.2023 and that this Court may direct the 6th respondent for consideration of the said application filed by the petitioner, and that the 6th resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|