ITC wrongly availed as IGST instead of CGST – Mistakes not rectified within timeline- HC dismisses writ

M Trans Corporation Vs State Tax Officer (Kerala High Court) Introduction: In a recent judgment, the Kerala High Court addressed a case where M Trans Corporation mistakenly claimed IGST refund instead of CGST/SGST. Despite the petitioner’s argument of a bona fide mistake, the court dismissed the petition. This article provides a detailed analysis of the judgment and its implications. Detailed Analysis: The petitioner, M Trans Corporation, a registered dealer under the CGST Act and Kerala SGST Act, filed returns for the year 2017-18. However, show cause notices were issued alleging excess...