S & D Sales Marketing Vs Deputy Commissioner of State Tax
Date: March 24, 2025
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): Bechu Kurian Thomas
Subject Matter
ECL should be viewed as a single "pool of funds," and credits from one tax head (like IGST) can be used to settle liabilities under other heads
Summary
The petitioner, a registered taxpayer trading in rice and dairy products, filed a writ petition challenging an order of determination (Exhibit-P1) and the subsequent appellate order (Exhibit-P2). For the financial year 2017-18, the petitioner had ava…