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

[KASTURI SETHI]

2023 (3) TMI 628 - MADRAS HIGH COURT Deepa Traders Versus Principal Chief Commissioner of GST and Central Excise, Chennai

2020 (11) TMI 108 - MADRAS HIGH COURT SUN DYE CHEM Versus ASSISTANT COMMISSIONER (ST), TIRUPUR

[Shilpi Jain]

When did the error happen and when was this error identified?

[Shilpi Jain]

One stand which can be taken is that since GSTR-3B revision is not possible, the error cannot be rectified in addition to the ground of revenue neutrality.

[Ganeshan Kalyani]

The case law cited by Sri Kasturi Sir would support the given query.

AI Summary

Mistaken reversal of IGST input tax credit may be challenged using central collection and revenue neutrality principles, despite return revision limits. Mistaken reversal of input tax credit by debiting IGST instead of CGST prompted a notice; cited Madras High Court authorities support that central taxes are collected by the Centre, informing classification arguments. Defences include timing of error detection, inability to revise GSTR 3B, and reliance on revenue neutrality to contest demand, though procedural constraints may prevent straightforward correction.