Rectification Application to be considered by the GST Department if ITC wrongly claimed under CGST and SGST instead IGST. No coercive measures can be taken by the department against the taxpayers.

Rectification Application to be considered by the GST Department if ITC wrongly claimed under CGST and SGST instead IGST. No coercive measures can be taken by the department against the taxpayers.

Case: M/s Divya S. R. v. Union of India [WP(C) No. 38 Of 2024 dated January 03, 2024] The Hon’ble Kerela High Court held that the GST Department needs to consider the rectification application when the taxpayer had mistakenly claimed the entire ITC under heads of...