Case Points for IGST reversed instead of CGST, Goods and Services Tax - GST

[Vineet Agrawal]

The taxpayer had mistakenly reversed IGST ITC instead of CGST ITC. He has been issued a notice. Is there any helpful case laws citing both the taxes are collected by the Centre

Posts / Replies

[KASTURI SETHI]

2023 (3) TMI 628 - MADRAS HIGH COURT Deepa Traders Versus Principal Chief Commissioner of GST and Central Excise, Chennai

2020 (11) TMI 108 - MADRAS HIGH COURT SUN DYE CHEM Versus ASSISTANT COMMISSIONER (ST), TIRUPUR

[Shilpi Jain]

When did the error happen and when was this error identified?

[Shilpi Jain]

One stand which can be taken is that since GSTR-3B revision is not possible, the error cannot be rectified in addition to the ground of revenue neutrality.

[Ganeshan Kalyani]

The case law cited by Sri Kasturi Sir would support the given query.