Case Points for IGST reversed instead of CGST

[Vineet Agrawal]

The taxpayer had mistakenly reversed IGST ITC instead of CGST ITC. He has been issued a notice. Is there any helpful case laws citing both the taxes are collected by the Centre

AI Summary

Taxpayer's Mistaken IGST ITC Reversal Sparks Debate; Case Laws Highlight Revenue Neutrality and Unrectifiable Error in GSTR-3B. A taxpayer mistakenly reversed IGST ITC instead of CGST ITC and received a notice. The discussion includes references to relevant case laws from the Madras High Court that may support the taxpayer's position, emphasizing that both taxes are collected by the Centre. One contributor inquires about the timing of the error and its identification. Another suggests that since GSTR-3B revision is not possible, the error might be argued as unrectifiable, highlighting revenue neutrality. The cited case law is considered supportive of the taxpayer's situation.