Wrong GST Credit Head Does Not Cause Revenue Loss: Kerala HC

Kalleppuram Metals Vs Union of India (Kerala High Court)

The Kerala High Court ruled that incorrect classification of Input Tax Credit (ITC) under CGST and SGST instead of IGST does not result in revenue loss. The case involved Kalleppuram Metals, a wholesale iron and steel trader, which faced a penalty and interest demand from tax authorities for allegedly availing ITC under the wrong tax head. The Adjudicating Authority confirmed a demand of ₹14.57 lakh along with interest and penalty, citing Section 73(1) of the GST Act. However, the petitioner argued that the mistake was tech

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