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GST - Highlights / Catch Notes

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Seeking adjustment of GST amount deposited by the petitioner in ...

Case Laws     GST

February 28, 2023

Seeking adjustment of GST amount deposited by the petitioner in the financial year 2018- 19, which inadvertently could not be deposited in the financial year 2017-18 - 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 amount of GST deposited by the petitioner. - HC

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