Moothaveettil Elvana Ramesh Kumar (Prop: Smart Enterprises) Vs Union of India
Date: May 18, 2026
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): ZIYAD RAHMAN A.A
Subject Matter
Order on Incorrect ITC Set-Off Quashed Due to Binding Division Bench Precedent
Summary
The High Court quashed an order issued under Section 73 of the KSGST Act, 2017, finding that the issue of incorrect Input Tax Credit set-off had already been decided in the petitioner's favour by a Division Bench of the Court. The petition challengin…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is a registered taxpayer under the provisions of the CGST/SGST Act. The challenge raised in this writ petition is against Ext.P2 order passed by the 5t h respondent under Section 73 of the KSGST Act 2017, pertaining to the assessment year, 2018-2019. The aforesaid order was passed in view of the fact that the petitioner mistakenly…