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HC directs GST Dept. to expeditiously consider rectification application filed by assessee who claimed ITC under wrong head
THE Hon’ble Kerala HIGH COURT in the case of JAYAKRISHNAN K.S. V/s UNION OF INDIA, decided on 3-1-2024
👉 Issue:-
✔️ If Assessee had claimed ITC under wrong head can it be rectified?
👉 TheHon’ble High Court Judgement:-
✔️ Where assessee wrongly claimed IGST credit under CGST and SGST in GSTR-3B, revenue authority was directed to consider assessee’s rectification application expeditiously and, until then, no coercive action could be taken for wrongly assessed tax.
Section 16 of CGST Act, 2017 & Rule 89 of CGST Rule, 2017
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