No rectification under CGST Section 161 if SCN not been contested: HC

Sakkeena.C. Vs State Tax Officer (Kerala High Court)

Introduction: The Kerala High Court recently rendered a crucial judgment in the case of Sakkeena.C. Vs State Tax Officer, challenging the excess claim of Input Tax Credit (ITC) under the Central Goods and Services Tax (CGST) Act. The appellant, the proprietrix of M/s Roy

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