No rectification under CGST Section 161 if SCN not been contested: HC

Sakkeena.C. Vs State Tax Officer (Kerala High Court) Introduction: The Kerala High Court recently rendered a crucial judgment in the case of Sakkeena.C. Vs State Tax Officer, challenging the excess claim of Input Tax Credit (ITC) under the Central Goods and Services Tax (CGST) Act. The appellant, the proprietrix of M/s Royal International Exports and Imports, Ponnani, faced legal scrutiny over the claimed ITC for the financial year 2017-18. Detailed Analysis: The appellant, upon verification of returns, was found to have claimed an excess ITC of `2,74,570/-. Initiated under section 73(1) of th...