https://www.taxtmi.com/caselaws?id=762819 The Kerala HC allowed a writ petition challenging GST demand proceedings under Section 73. The appellant incorrectly reported IGST credit as CGST and SGST in Form GSTR-3B, creating a mismatch with Form GSTR-2A. The court held this was merely an inadvertent technical error, not wrongful credit availment, as there were no outward supplies attracting IGST. The HC quashed the demand order, ruling that such technical mistakes don't constitute excess credit availment warranting Section 73 proceedings. en-us Tue, 26 Nov 2024 00:00:00 +0530 Fri, 27 Jun 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762819 The Kerala HC allowed a writ petition challenging GST demand proceedings under Section 73. The appellant incorrectly reported IGST credit as CGST and SGST in Form GSTR-3B, creating a mismatch with Form GSTR-2A. The court held this was merely an inadvertent technical error, not wrongful credit availment, as there were no outward supplies attracting IGST. The HC quashed the demand order, ruling that such technical mistakes don't constitute excess credit availment warranting Section 73 proceedings. Case-Laws GST Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762819