Grounds of Writ-The Petitioner, aggrieved by the impugned order directing recovery of tax along with levy of interest and penalty, has filed the present Writ Petition. It is contended that the Input Tax Credit (ITC) of CGST and SGST was inadvertently availed as IGST Credit in the month of October 2017, and could not be rectified due to the non-availability of correction mechanism. The Petitioner submits that the error is revenue-neutral and, in support of this contention, places reliance on the judgment in Rejimon Padickapparambil Alex v. Union of India & Others [2024 TAXONATION 3238 (KERALA)] and CBIC Circular No. 192/04/2023 dated 17.07.2023.
Order- The Court has disposed of the Writ Petition and ruled in favour of the Petitioner. The Could held that the Electronic Credit Ledger should be viewed unified wallet rather than separate compartments for IGST, CGST, and SGST. The Court also placed reliance on the precedent laid down in Rejimon Padickapparambil Alex v. Union of India, and directed the third respondent to issue a fresh order within two months. Furthermore, the Court clarified that in the event of any revenue loss to the Central Government pertaining to IGST, it shall be open to the Centre to make a representation before the GST Council seeking appropriate relief.
GST Case Law MJBR Marketing and Financial Services Pvt Ltd Versus Union of India
Citation-2025 TAXONATION 690 (KERALA)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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