Rectification Application to be considered by the GST Department if ITC wrongly claimed under CGST and SGST instead IGST
Last updated: 29 January 2024
Court :
Kerela High Court
Brief :
The Hon'ble Kerela High Court in the case of Divya S. R. v. Union of India [WP(C) No. 38 Of 2024 dated January 03, 2024] held that the GST Department to consider the rectification application when the GST Department had mistakenly claimed the entire input tax credit ("ITC") under heads of Central Goods and Service Tax ("CGST")and State Goods and Service Tax ("SGST"), instead of claiming it under head Integrated Goods and Service Tax ("IGST"). Hence,the writ petition was disposed of with a direction to the Authority to consider the application filed by the Assessee and pass necessary orders thereon.
Citation :
WP(C) No. 38 Of 2024 dated January 03, 2024
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Bimal Jain
Published in GST
Views : 183
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