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GST Orders Cannot Survive Pending KVAT Return Revision: Kerala HC
Case Law Details
- Case Name
- Bhima Enterprises Vs Deputy Commissioner-1 (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Bhima Enterprises Vs Deputy Commissioner-1 (Kerala High Court)
The Kerala High Court considered two connected writ petitions filed by an assessee engaged in the business of trading in gold jewellery and registered under the KVAT Act, 2003, the CST Act, 1956, and the CGST/SGST Acts. The dispute related to the assessment year 2017–18, specifically the months of April, May, and June 2017. The petitioner stated that certain inward and outward stock transfer transactions had been inadvertently omitted while filing returns and therefore submitted an application seeking permission to revise the ret...
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