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-2A and GSTR-3B, prompting the Assessing Authority to issue a demand for excess credit utilization. The appellant argued that there was no excess credit claimed and that the mistake was procedural. The Single Judge had directed the authorities to consider a refund application, but the appellant appealed the legality of the demand. The case explored the correct procedures for utilizing ITC, particularly regarding the splitting of IGST into CGST and SGST components, referencing a similar case that had been resolved by the authorities under Section 77 of the CGST Act. The court further discussed the tax liability and interest considerations based on the revised ITC utilization rules as clarified by the CBIC in Circular No.192/04/2023-GST.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
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