https://www.taxtmi.com/caselaws?id=446235 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. en-us Fri, 24 Nov 2023 00:00:00 +0530 Wed, 24 Dec 2025 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446235 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. Case-Laws VAT / Sales Tax Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446235