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of <h1>Petitioner's Input Tax Credit Allegations Overturned; Authorities to Reconsider Under CGST and SGST, Not IGST</h1> <h3>Maruthengal Moideen, Smt. Asya K., Faseela, Jaseela, Jamsheer M. and Ijas Ahammed M. Versus State Tax Officer, Under Secretary, Central Board Of Indirect Taxes & Customs, Secretary, State Of Kerala, Deputy Commissioner, (Arrear recovery), Malappuram</h3> Maruthengal Moideen, Smt. Asya K., Faseela, Jaseela, Jamsheer M. and Ijas Ahammed M. Versus State Tax Officer, Under Secretary, Central Board Of Indirect ... The Kerala High Court considered a case where a petitioner, a registered taxpayer under the GST Acts 2017, was alleged to have wrongly availed input tax credit under CGST and SGST instead of IGST. The court noted that the electronic credit ledger functions as separate compartments for different types of taxes. Relying on a previous decision, the court held that there was no wrong availing of input tax credit in this scenario. Consequently, the court set aside the orders determining excess input tax credit and directed a reconsideration by the tax authorities within three months. The writ petition was allowed accordingly.
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