Ashok Drugs (Wholesale) Vs Deputy State Tax Officer
Date: October 14, 2025
Subject Matter
Wrong Adjustment of ITC Between Heads Does Not Attract Section 73 As There Is No Revenue Loss
Summary
The petitioner, a registered taxpayer, challenged an assessment order (Ext.P1) passed under Section 73 of the GST Act for the assessment year 2017-2018. The Revenue raised a demand based on the petitioner claiming ineligible Input Tax Credit (ITC). T…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This writ petition is submitted by the petitioner who is a registered tax payer under the provisions of the CGST/SGST Act. The challenge raised is against Ext.P1 order passed under Section 73 of the GST Act, pertaining to the assessment year 2017-2018 on the ground that the petitioner claimed ineligible input tax credit against CGST/SGST Acts. 2…