No Understanding Can Deem SGST & CGST as IGST Without Tax Law Compliance

Vishwanath Iron Store Vs Union of India (Patna High Court)

Introduction: A recent case at the Patna High Court revolves around an issue related to input tax credit (ITC) and the interpretation of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), and Integrated Goods and Services Tax (IGST) in a specific transaction. The petitioner, Vishwanath Iron Store, sought a correction of an invoice to avail ITC. This article delves into the details of the case and the court’s findings.Please become a Premium member. If you are already a Premium member, login here to access the full content.