Disposed
Rejani. N v. the State Tax Officer
Kerala HCWP(C)/2469/2023
Case brief
AI extract
What is this about?
Batch of writ petitions regarding GST notices sought to be served personally and defects in ITC claims. Court directed specific authorities to examine claims under new Circulars and granted liberty with a 30-day window for eligible dealers to apply. Court also directed retrospective treatment of the extended September return deadline.
What did the court decide?
Petitioners granted liberty to claim benefits of Circulars 183/15/2022-GST and 193/05/2023-GST within 30 days; retrospective extended return deadline for September to 30th Nov effective 01.07.2017.