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TMI Blog2025 (4) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... URABLE MR. JUSTICE EASWARAN S. For the Appellant: By Advs. Anil D. Nair (Sr.) Aditya Unnikrishnan Nivedita A. Kamath Binisha Baby Saritha K.S. Aravind Rajagopalan Menon For the Respondent: By Sri. PG Jayashankar, SC. JUDGMENT EASWARAN S.,J. This intra court appeal is preferred by the appellant/writ petitioner against the judgment of the learned Single Judge in dismissing W.P.(C) No. 17111 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 for the year 2017-2018, which was filled up with a mistake stating that the export was effected "with payment of tax" instead of 'without payment of tax'. Since the time limit prescribed for amending Form- GSTR 1 is one year, the appellant preferred an application for refund within the time limit, allowing it as "Nil" and expecting that the refund application can be amended subsequently. Since t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition adopted the reasoning of this Court in judgment dated 04.06.2024 W.P.(C) No. 31559 of 2019 and connected cases and dismissed the writ petition. 4. Heard Sri. Anil D. Nair, the learned Senior counsel appearing on behalf of the appellant assisted by Sri. Aditya Unnikrishnan, and Sri. P.G. Jayashankar, the learned counsel appearing for the respondents. 5. Sri. Anil D. Nair, the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his writ petition. He also submitted that there were several other cases in which such mistakes happened and the same was corrected subsequently by way of review. 7. We have considered the rival submissions raised across the Bar and are of the view that the appellant is entitled to succeed. We find from the pleadings in the writ petition and the judgment rendered by the learned Single Judge that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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