Divya S.R. Vs Union of India
Date: January 2, 2024
Subject Matter
Mistaken claim of ITC under CGST and SGST instead of IGST: Court orders Revenue to to consider the rectification application and pass necessary orders
Summary
The petitioner sought relief through a writ petition requesting the set off of Input Tax Credit (ITC) of Integrated Goods and Services Tax (IGST) that was inadvertently claimed under CGST and SGST for the period July 2017 to March 2018. The petitione…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner, an assessee under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017, has approached this Court in the present writ petition seeking a writ of mandamus directing the 6th respondent to set off input tax credit of IGST to the tune of Rs.1,14,957/-, which was wrongly claimed under CGST an…