Dept. Should Consider Rectification Application As Assessee Wrongly Claimed ITC Under CGST/SGST Instead of IGST | HC

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Wrongly Claimed ITC

Case Details: Jayakrishnan K.S v. Union of India - [2024] 158 taxmann.com 637 (Kerala)

Judiciary and Counsel Details

    • Dinesh Kumar Singh, J.
    • Sreeji M.M & Madhusoodanan Nair P., Advs. for the Petitioenr.
    • Jasmine M.M. for the Respondent.

Facts of the Case

The petitioner was an assessee under the provisions of the CGST Act, 2017. The petitioner had received IGST tax credit through interstate inward supply of goods. While filing GSTR-3B, the petitioner by mistake claimed the entire input tax credit under CGST and SGST head, instead of claiming it under the head IGST. Due to this mistake, the department passed the assessment order against it.

The petitioner filed application in Form RFD-01 as provided under Rule 89(1)(A) of the CGST Rules, 2017. However, no decision had been taken on the said application and it filed writ petition seeking direction to set off input credit.

High Court Held

The Honorable High Court noted that the petitioner was granted hearing opportunity before passing of final order. The Court further directed the department to consider rectification application and pass necessary orders thereon expeditiously. Until final order was passed on application, no coercive measures shall be taken against the petitioner for realization of the tax amount.

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