Disposed
Good Link Furniture v. the State Tax OFFICER-3
Kerala HCWP(C)/4088/2023
Case brief
AI extract
What is this about?
The Court disposed of 26 tagged writ petitions regarding GST disputes by adopting the reasoning from a related judgment. It granted liberty to claim benefits under circulars for bona fide payment scenarios and declared the September return filing deadline to be 30th November retrospectively for that financial year.
What did the court decide?
Liberty granted to petitioners to approach GST authorities within 30 days to avail benefits under Circulars No. 183/15/2022 and No. 193/05/2023 if applicable.