2023 (11) TMI 1058

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....OURABLE DR. JUSTICE KAUSER EDAPPAGATH For The Petitioner: By Advs. Harisankar V. Menon, Meera V. Menon, R. Sreejith, K. Krishna, Parvathy Menon For The Respondents : By. Sr. Govt. Pleader Sri. V.K. Shamsudeen JUDGMENT DR. KAUSER EDAPPAGATH, J. This appeal has been preferred challenging the judgment of the learned Single Judge in WP(C) No. 35051/2023 dated 27th October, 2023. 2. The appel....

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....ion under section 161 of the GST Act alleging that she mistakenly claimed excess input tax credit of Rs. 1,37,285/- for SGST, the same amount for CGST and that the excess claim was rectified in the month of April 2018, which is reflected in GSTR 3B, marked as Exhibit P3. The 1st respondent, however, rejected the application for rectification as per Ext. P5 order. The appellant challenged Ext. P5 o....

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....xcess claim. Even though the discrepancies in the return filed by the appellant regarding the excess claim of the input tax credit were communicated to the appellant, she did not respond. The appellant also did not respond to the show cause notice issued by the 1st respondent under section 73(1) of the CGST Act, nor did she avail the opportunity given for a personal hearing. The 1st respondent, th....