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
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 228
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
