Kerala High Court Addresses GST Input Tax Credit Misclassification

Kerala high Court -IGST credit mistakenly claimed as CGST, SGST: Order quashed as the technical error did not lead to any revenue loss

2023-12-19

The petitioner in WP(C).No. 40005 of 2023 is the appellant before us, aggrieved by the judgment dated 19.12.2023 of a learned Single Judge dismissing the Writ Petition.

2. The brief facts necessary for the disposal of the Writ Appeal are as follows:

The appellant runs a proprietorship concern with the name and style ‘Padiken Silks’, and is a registered dealer on