Kerala HC direct Rectification of Mistaken ITC Claim under CGST & SGST Instead of IGST 

Divya S.R. Vs Union of India (Kerala High Court)

In a recent case before the Kerala High Court, Divya S.R., an assessee under the Central Goods and Services Tax Act and State Goods and Services Tax Act, 2017, sought relief through a writ petition. The petitioner requested a mandamus directing the 6th respondent to set off Input Tax Credit (ITC) of Integrated Goods and Services Tax (IGST) worth Rs.1,14,957/-, which was inadvertently claimed under Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) for the period July 2017 to March 2018.

Key Points of the Case:

1. Mistaken ITC Claim:

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