GST payment deposited June 2018: can it be adjusted against FY 2017-18 liability under Circular 31.12.2018 and s.39(9)? SLP dismissed. Whether GST deposited in June 2018 (FY 2018-19) could be adjusted against FY 2017-18 liability under the Circular dated 31.12.2018 read with s.39(9) of ...
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GST payment deposited June 2018: can it be adjusted against FY 2017-18 liability under Circular 31.12.2018 and s.39(9)? SLP dismissed.
Whether GST deposited in June 2018 (FY 2018-19) could be adjusted against FY 2017-18 liability under the Circular dated 31.12.2018 read with s.39(9) of the GST Act. The HC held that the assessing and appellate authorities misread the annual return (GSTR-9) and, on a correct construction of s.39(9) and the Circular, denied adjustment on an erroneous factual/legal premise; consequently, both orders were unsustainable and were set aside. The SC found no ground to interfere with the HC's determination and dismissed the SLP.
The Supreme Court dismissed the Special Leave Petition after hearing the counsel and not finding a reason to interfere in the matter. The delay was condoned, and any pending applications were disposed of.
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