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:
- The petitioner received IGST tax credit through interstate inward supply of goods during the financial year 2017-18.
- While filing the monthly return in GSTR 3B for July 2017, the petitioner mistakenly claimed the entire input tax credit of Rs.1,14,957/- under CGST and SGST instead of IGST.
- The mistake resulted in the issuance of an assessment order (Ext.P1).
2. Rectification Application:
- The petitioner filed a rectification application (Ext.P4) in GST RFD-01 on 21.12.2023 under Rule 89(1)(A) of the Goods and Services Tax Rules, 2017.
- The rectification sought correction of the inadvertent claim made in the monthly return.
3. Relief Sought:
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