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MJBR MARKETING AND FINANCIAL SERVICES PVT. LTD. vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Jazil Dev Ferdinanto
Jose Jacob
Sreelekshmi Ben
Res. Counsel
Jasmin M.m
P.r Sreejith

Petitioner / Applicant

MJBR MARKETING AND FINANCIAL SERVICES PVT. LTD.
Respondent UNION OF INDIA & OTHERS
Court Kerala High Court
State

Kerala

Date Apr 1, 2025
Order No.

WP(C) NO. 26333 OF 2024

Citation

2025(4) TAXREPLY 12935
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ORDER

ORDER Petitioner challenges Ext.P14 order in original issued by the 3rd respondent as well as Ext.P11 rectification order. 2. Petitioner is engaged in the business of providing marketing and financial services and is a registered taxpayer under the GST laws. According to the petitioner, by an inadvertent error, petitioner had claimed input tax credit available under the CGST and SGST as credit under IGST leading to a mismatch between GSTR 3B and GSTR 2A. Petitioner contends that the inadvertent error while availing ITC under a wrong heading was a human error and since there was no facility for revising the forms, petitioner utilized the IGST credit available. Subsequently, Ext.P14 order was issued imposing tax and penalty for IGST wrongly availed apart from interest, though there was no revenue loss to the department. Subsequently, a rectification petition was filed which was dismissed by Ext.P11 order, thereby confirming the demands made in Ext.P14. Petitioner has approache....

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