Kerala High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Kerala High Court
Where exporter claimed refund of unutilised SGST from transitional credit after migration from KVAT but failed to produce GST TRAN-1 or proof that credit was available in Electronic Credit Ledger as on 01.07.2017, refund was rightly rejected and writ remedy was not available since statutory appellate remedies were bypassed and writ was filed belatedly