https://www.taxtmi.com/caselaws?id=760723 Kerala HC allowed petitioner's claim for input tax credit after incorrectly marking place of supply in 2017-18 annual return. Court directed rectification of GST return, referencing Madras HC precedents in Deepa Traders and Akshaya Building Solution. Authorities must permit resubmission of corrected annual return within specified timeframe, ensuring legitimate tax credits are not lost. en-us Tue, 22 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760723 Kerala HC allowed petitioner's claim for input tax credit after incorrectly marking place of supply in 2017-18 annual return. Court directed rectification of GST return, referencing Madras HC precedents in Deepa Traders and Akshaya Building Solution. Authorities must permit resubmission of corrected annual return within specified timeframe, ensuring legitimate tax credits are not lost. Case-Laws GST Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760723