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Wrongful Claim of ITC in IGST Instead of CGST: Calcutta HC Stays GST Demand considering Revenue Neutral

Update / Judgement Date

13 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Calcutta High Court stayed a GST demand, considering it revenue neutral, where the taxpayer had wrongly claimed Input Tax Credit (ITC) under IGST (Integrated Goods and Services Tax) instead of CGST (Central Goods and Services Tax). The court acknowledged that the total tax liability remained the same, but the credit was claimed under the wrong tax head, warranting a stay on the demand pending rectification.