Periyasamy Karthikeyan Vs State Tax Officer (Madras High Court)
ITC claimed under wrong head does not amount to excess claim, as long same is available to claim-Madras HC.
In recent case of Periyasamy Karthikeyan vs The State Tax Officer, Karur MADRAS HIGH COURT held that, mere claim of ITC under head of CGST and SGST instead of IGST, does not amount to excess claim, unless same claimed without any ITC actually available. Court set aside the order.
Background:- the petitioner has wrongly claimed ITC for the financial year 2018-19, under CGST and SGST instead of claiming it under the head IGST, at the time of filing GSTR-3B. While filing annual returns in GSTR-9, the petitioner has clearly stated about the wrongful availing ITC under CGST and SGST instead of IGST and short payment on IGST as well. the said error was also rectified by filing GSTR-9C.
Form GST ASMT – 10 was isseued and same is duly replied by the petitioner. Upon consideration of the petitioner’s reply, the respondent dropped the proceedings and issued ASMT – 12. DRC 01A and DRC 01 have been issued with regard to the same issue. Reply was also filed by the petitioner, however, without considering the same, the respondent has mechanically passed the order confirming the demand.
