Kerala High Court quashes GST demand over inadvertent credit reporting error, emphasizing no revenue loss
The Appellant, a registered GST dealer, had received both, interstate and intra-state, inward supplies of goods during FY 2017-18. For the inter-state supplies, where IGST was paid by the supplier, the Appellant was required to avail ITC in the manner prescribed under the GST Act. However, instead of showing the IGST component separately in Form GSTR-3B, the Appellant mistakenly showed it as NIL and bifurcated the IGST input tax credit into CGST and SGST components and utilized it against intra-State outward tax liability.