Interest & penalty on ITC availment under wrong head not maintainable: Kerala HC

Maruthengal Moideen Vs State Tax Officer (Kerala High Court) Proceedings under Section 73 of the CGST Act for denial of ITC and imposing interest and penalty on availment of Credit under wrong head not maintainable Summary: The Kerala High Court in Maruthengal Moideen & Ors. v. State Tax Officer & Ors. [W.P.(C) No. 20837 of 2024] addressed the issue of input tax credit (ITC) availed under the wrong tax heads—CGST and SGST instead of IGST. The Court quashed the order issued under Section 73 of the Central Goods and Services Tax Act, 2017, along with the associated penalties and intere...