Kerala HC Grants Relief to Taxpayer, Overturns GST Assessment Order on Wrong ITC Availment - SAG Infotech Official Tax Blog

The Kerala High Court has refused a GST assessment order given against a registered assessee. The court defined that the problem of incorrectly claiming GST ITC under an inappropriate tax category had earlier been resolved in favour of the taxpayer by a Division Bench of the same court. The Court mentioned that the taxpayer could not be penalised for a procedural lapse. Still, the State government…