Kerala HC Quashes ITC Recovery as Cross-Utilisation Mistake Was Inadvertent

Moothaveettil Elvana Ramesh Kumar Vs Union of India (Kerala High Court) The Kerala High Court allowed a writ petition challenging an order passed under Section 73 of the KSGST Act, 2017 for the assessment year 2018-19. The dispute arose because the petitioner mistakenly set off eligible Input Tax Credit (ITC) available under the IGST head by claiming it under the CGST and SGST heads while discharging output tax liability for the period from April 2018 to March 2019. The petitioner contended that the issue had already been decided in favour of taxpayers by a Division Bench of the High Court in ...