Kalleppuram Metals Vs Union of India
Date: December 8, 2024
Subject Matter
Using CGST/SGST instead of IGST without any actual loss of revenue is allowed
Summary
The case involves a writ petition challenging an order from the Appellate Authority regarding the wrongful cross availing of input tax credit by a partnership firm engaged in the wholesale trading of iron and steel. The firm had been registered under…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The challenge raised in this writ petition is against the order of the Appellate Authority confirming the findings of the Adjudicating Authority regarding the wrong cross availment of input tax credit by the petitioner. The impugned order confirmed the penalty and interest imposed on the petitioner. 2. Petitioner is a partnership firm engaged in…