2025 (5) TMI 2066

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....ALA HIGH COURT - 2025:KER:5200<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 23-1-2025<br>WP (C) NO. 2459 OF 2025 - -<br>GST<br>THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FOR THE PETITIONER : ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P. AKHIL SHAJI SAJEESH A. P. ( K/003641/2023 ) FOR THE RESPONDENT : SRI.V.GIRISH KUMAR, SC SMT.JASMIN M.M. GP ....

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....gly availed ineligible Input Tax Credit. The challenge against the said order before the Appellate Authority was also declined, against which the present writ petition has been filed. 3. I have heard Sri. R. Jaikrishna, the learned counsel for the petitioner, as well as Smt. Jasmin M. M., the learned Government Pleader and Sri. V. Gireeshkumar, the learned Standing Counsel. 4. In the decisio....

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....ved that for utilizing the IGST liability, the eligibility of the fund for payment is based on the total balance in the entire wallet and not just the IGST compartment. It is thereafter held that the GST system treats the electronic credit ledger as a unified resource, and interest is incurred if collectively the available funds fall below the amount of wrongly availed credit during the specified ....