GST DAILY – 381 : Assessee was allowed to resubmit the annual return as the alleged mistake occurred in initial phase of GST: HC

THE HON’BLE KERALA HIGH COURT IN THE CASE OF

Ancheril Agencies V/s Deputy Commissioner, decided on 22-10-2024

 👉 Issue:-

✔️ What types of remedies available if annual return as the alleged mistake occurred in initial phase of GST?

👉 TheHon’ble High Court Judgement:-

✔️ Where assessee was denied certain input tax credit for year 2017-18 since assessee had while filing annual return mistakenly and inadvertently marked place of supply as other territory instead of Kerala, alleged mistake was in year immediately after introduction of GST, respondent authority was to be directed to permit assessee to resubmit annual return for year 2017-18 by correcting mistakes.

Section 41 of Central Goods and Services Tax Act, 2017