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: Biju. K. P, a registered assessee under CGST/SGST Act, paid taxes on behalf of his brother-in-law, Vibin V.C. The brother-in-law failed to discharge tax liability for Ja...