IGST can be adjusted against CGST/SGST liabilities: Kerala HC

S & D Sales Marketing Vs Deputy Commissioner of State Tax (Kerala High Court)

The Kerala High Court addressed a dispute involving S & D Sales Marketing and the Deputy Commissioner of State Tax regarding the disallowance of Input Tax Credit (ITC). The petitioner, a registered taxpayer dealing in rice and dairy products, had challenged an order that disallowed ITC and imposed tax, interest, and penalties for the financial year 2017-18. The order was upheld on appeal, prompting the petitioner to file a w

Please become a Premium member. If you are already a Premium member, login here to access the full content.