Section 73 Proceedings Quashed as Incorrect GST Head Did Not Result in Excess ITC

Rejimon Padickapparambil Alex Vs Union of India (Kerala High Court) Summary: The Kerala High Court allowed the writ appeal filed by the appellant and set aside the judgment of the Single Judge as well as the demand raised under Section 73 of the GST Act, holding that the appellant had not wrongly availed excess input tax credit (ITC). The Court found that the appellant had committed only an inadvertent procedural error while reporting eligible credit in Form GSTR-3B and that there was no excess availment or revenue loss. The appellant, a registered GST dealer, had received inter-State inward ...