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) fo

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