Kerala HC Dismisses Writ Petition for Refund of Excess GST Payment

Biju. K. P Vs Assistant Commissioner (Kerala High Court)

Introduction: The Kerala High Court recently dismissed a writ petition filed by Biju. K. P, seeking a refund of excess tax payments. The petitioner, engaged in works contracts, had erroneously paid taxes on behalf of his brother-in-law. This article delves into the details of the case and analyzes the court’s judgment.

Detailed Analysis:

1. Background of the Case:

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