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Case Law Details

Case Name : Rejimon Padickapparambil Alex Vs Union Of India (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-2A an

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