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


Court Orders Correction of GST Error from 2017-18; Directs Proper Adjustment Under GSTR-9 Misinterpretation Issue.

February 28, 2023

Case Laws     GST     HC

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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