Kerala HC Directs Reconsideration of GST Payment Typo Rectification

Lotus Pharmaceuticals Vs Assistant State Tax Officer (Kerala High Court) Kerala High Court has intervened in a dispute concerning a Goods and Services Tax (GST) liability, setting aside an order that dismissed a rectification application filed by Lotus Pharmaceuticals, a partnership firm. The High Court has directed the Assistant State Tax Officer to reconsider the firm’s application, emphasizing the need to account for a bona fide typographical error in a payment intimation. The case revolves around an alleged excess input tax credit (ITC) availed by Lotus Pharmaceuticals for the financ...