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No relief to assessee who mistakenly availed IGST instead of CGST/SGST; HC dismissed writ petition
THE HON’BLE KERALA HIGH COURT IN THE CASE OF M. TRANS CORPORATION V/s STATE TAX OFFICER , decided on 21-3-2024
👉 Issue:-
✔️ Is it bona-fide if Assessee claimed IGST instead of CGST/SGST?
👉 The Hon’ble High Court Judgement:-
✔️ Assessee had not moved any application within prescribed time and not even extended time for claiming refund, instant Court, in exercise of its limited jurisdiction could not amend statute, prescribes different time limit for moving such an application and, therefore, instant writ petition was to be dismissed.
Section 54, read with section 49 of Central Goods and Services Tax Act, 2017
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