No relief to assessee who mistakenly availed IGST instead of CGST/SGST: Kerala HC


No relief to assessee who mistakenly availed IGST instead of CGST/SGST:  Kerala HC


As per the CGST Act, 2017, the petitioner was a registered dealer.The department issued the show cause notice to the petitioner in Form GST ASMT-10.

The petitioner filed the reply to the said Show Cause Notice.However, the Assessing Authority denied the petitioner’s argument, concluding that the petitioner had claimed excess input tax credit under IGST rather than SGST and CGST during the FY 2017–18.

It was directed that the petitioner pay the tax, interest, and penalty on the specified sum. In opposition to the demand, it filed a writ suit, arguing that the assessee should not be penalised and that the ITC should be permitted to use its incorrectly obtained IGST instead of CGST and SGST.

The Honorable High Court noted that the petitioner had not moved any application within prescribed time and not even under extended time for claiming refund.In accordance with Sections 54 and 49, a registered dealer shall file an application for a refund of excess tax, etc., within two years of the last day to file returns for the relevant year.

In the instant case, the petitioner did not move any application within the time prescribed and even the extended time. Therefore, the Court in exercise of its limited jurisdiction could not amend statute and prescribe different time limit for moving such an application. Thus, the Court dismissed the petition.


The copy of the order is as under:




Krishnakant Jakhotia

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