2026 (7) TMI 1250

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....taka Goods and Services Tax, 2017 [for short, 'the CGST/KGST Act'] read with the relevant Rules and the other enactments and the dismissal of the appeal against such order on the ground of limitation culminating in a demand in Form GST DRC-13. The order-in-appeal is dated 24.06.2025 which is produced as Annexure-A, and the consequential Demand in Form GST DRC-13 is dated 06.05.2026 [Annexure-B]. 2. The petitioner in presenting these proceedings proposes to contend that the authorities should have either refunded the IGST wrongfully paid or adjusted the same towards the CGST/KGST liability. This contention is in the light of the following facts and circumstances: [a] The petitioner's transactions are with M/s. Larsen and Turb....

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....fered should have been adjusted towards the CGST/KGST and only in the event of a shortfall, a claim could be made with interest and not otherwise. In support of this canvass, the learned counsel relies upon the decision of High Court of Kerala in Saji S., Proprietor, Adithya and Ambadi Traders & Another v. The Commissioner, State GST Department, Thiruvanthapuram & Ors (2018 - VIN - 508 KER) Sri Shamanth Naik, the learned High Court Government Pleader, is heard in the facts and circumstances as recorded above and the decision of the High Court of Kerala in the light of Sections 77(2) of the CGST/KGST Act and Rule 92 of the GST Rules. 5. This Court at the first instance must observe that Section 77(2) (A registered person who has paid inte....