Section 73 Cannot Be Invoked for IGST Paid Instead of CGST/SGST: Kerala HC

Ashok Drugs (Wholesale) Vs Deputy State Tax Officer (Kerala High Court) The Kerala High Court addressed a writ petition filed by Ashok Drugs (Wholesale) challenging an order issued under Section 73 of the GST Act for the assessment year 2017-2018. The order was based on the allegation that the petitioner claimed ineligible input tax credit (ITC) against the CGST/SGST Acts. The petitioner contended that while supplying data in the GSTR 3B return for January 2018, they inadvertently paid IGST input credit despite having no interstate sales. The core argument was that the wrong application or ad...