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HC quashes Demand for excess credit utilization which was due to IGST Reporting Error in GST Returns
Case Law Details
- Case Name
- Rejimon Padickapparambil Alex Vs Union Of India (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Rejimon Padickapparambil Alex Vs Union Of India (Kerala High Court)
Kerala High Court considered the appeal of Rejimon Padickapparambil Alex, challenging the dismissal of his writ petition concerning the utilization of Input Tax Credit (ITC) during the 2017-2018 GST period. The appellant, a proprietor of ‘Padiken Silks,’ inadvertently reported the Integrated Goods and Services Tax (IGST) component incorrectly in Form GSTR-3B by splitting it into Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST). This caused a mismatch between Forms GSTR-...
Author Info
A very good judgement.