Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
HC dismissed the writ petition challenging GST return rectification, finding insufficient documentary evidence to substantiate the petitioner's claim of inadvertent double entries. The court held that the tax liability comparison statement was inadequate to prove the alleged errors. While dismissing the petition, the HC granted liberty to the petitioner to file an appeal before the Appellate Authority within 30 days, subject to depositing an additional 5% of disputed tax, bringing the total statutory deposit to 15%. The Appellate Authority is directed to hear and decide the appeal on merits in accordance with law.
HC dismissed the writ petition challenging GST return rectification, finding insufficient documentary evidence to substantiate the petitioner's claim of inadvertent double entries. The court held that the tax liability comparison statement was inadequate to prove the alleged errors. While dismissing the petition, the HC granted liberty to the petitioner to file an appeal before the Appellate Authority within 30 days, subject to depositing an additional 5% of disputed tax, bringing the total statutory deposit to 15%. The Appellate Authority is directed to hear and decide the appeal on merits in accordance with law.
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