ITC wrongly availed as IGST instead of CGST – Mistakes not rectified within timeline- HC dismisses writ

M Trans Corporation Vs State Tax Officer (Kerala High Court)

Introduction: In a recent judgment, the Kerala High Court addressed a case where M Trans Corporation mistakenly claimed IGST refund instead of CGST/SGST. Despite the petitioner’s argument of a bona fide mistake, the court dismissed the petition. This article provides a detailed analysis of the judgment and its implications.

Detailed Analysis: The petitioner, M Trans Corporation, a registered dealer under the CGST Act a

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