THE HON’BLE KERALA HIGH COURT IN THE CASE OF Kalleppuram Metals V/s Union of India
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, decided on 9-12-2024
👉 Issue:-
✔️ Is it valid if claiming IGST as CGST/SGST due to technical error?
👉 The Hon’ble High Court Judgement:-
✔️ Technical error in claiming IGST credit as CGST/SGST does not constitute wrongful availment of input tax credit warranting penalty under Section 73 when electronic credit ledger is treated as unified source. No loss of revenue caused – Impugned appellate order set aside with direction to reconsider appeal in light of precedent.
Section 73 of Central Goods and Services Tax Act, 2017
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