2025 (3) TMI 667

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....T<br>HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS For the Petitioner: By Advs. K.N. Sreekumaran, P.J. Anilkumar (A-1768), Lijo Varghese, For the Respondents: By Adv. Jasmin M.M. Government Pleader. JUDGMENT Petitioner challenges Exhibit-P7 order dated 08.08.2024 issued under Section 73 (9) of the Central Goods and Services Tax Act/Kerala Goods and Services Tax Act, 2017. 2. In the pro....

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....earing and also that the excess input tax availment arose out of a clerical mistake, and if properly appreciated, no liability would arise. Petitioner asserts that the clerical mistake committed by its staff has resulted in the huge liability imposed upon it. 4. I have heard Sri. K. N. Sreekumaran, the learned counsel for the petitioner as well as Smt. Jasmin M. M., the learned Government Plead....