Muhammed Abdul Saini Vs State Tax Officer
Date: November 5, 2024
Court: High Court
Bench: Kerala
Type: Writ Appeal
Judge(s)/Member(s): A.K.JAYASANKARAN NAMBIAR, K. V. JAYAKUMAR
Subject Matter
AO to consider correction of errors in Form GSTR-3B
Summary
The Writ Appeal contested a judgment from a Single Judge that upheld the validity of Section 16(2)(c) of the CGST/SGST Act. This provision mandates that taxpayers can only claim input tax credit if the supplier has remitted the corresponding output t…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This Writ Appeal impugns the judgment dated 12.06.2024 of a learned Single Judge in W.P.(C).No.4495 of 2023. The Writ Petition itself was preferred inter alia challenging the provisions of Section 16(2)(c) of the CGST/SGST Act to the extent it insisted that the assessee availing input tax credit had to ensure that the supplier of the inputs of t…