{"id":3157,"date":"2025-03-19T19:53:21","date_gmt":"2025-03-19T14:23:21","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=3157"},"modified":"2025-03-19T19:53:21","modified_gmt":"2025-03-19T14:23:21","slug":"no-penalty-for-inter-head-utilization-as-itc-in-igst-can-be-used-for-cgst-and-sgst-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-penalty-for-inter-head-utilization-as-itc-in-igst-can-be-used-for-cgst-and-sgst-hc","title":{"rendered":"No Penalty for Inter-Head Utilization as ITC in IGST Can Be Used for CGST and SGST | HC"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000390224\/no-penalty-for-inter-head-utilization-as-itc-in-igst-can-be-used-for-cgst-and-sgst-hc\">Star Roofs and Metals Versus Assistant Commissioner (2025) 28 Centax 16 (Ker.)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Bechu Kurian Thomas<\/strong>, J.<\/li>\n<li><strong>Shri Akhil Suresh<\/strong>, Adv. for the Petitioner.<\/li>\n<li><strong>Dr. Thushara James<\/strong>, Adv. Senior Government Pleader for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner, a registered assessee under GST, utilized Input Tax Credit (ITC) available in the IGST ledger to offset liabilities under CGST and SGST for the relevant assessment year. The tax authorities, treating such utilization as excess, imposed a demand under Section 73 of the CGST Act, 2017. Aggrieved, the petitioner challenged the assessment order before the High Court under Article 226 of the Constitution, relying on Rejimon Padickapparambil Alex v. Union of India and Others, where the court held that the electronic credit ledger functions as a structured repository with separate compartments for IGST, CGST, and SGST. It was further observed that cross-utilization of IGST credit towards CGST and SGST does not constitute wrongful availment of ITC warranting penalty.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Hon\u2019ble High Court held that the utilization of IGST credit for CGST and SGST was a legitimate exercise of the statutory credit mechanism and did not attract penalty under Section 73. It reaffirmed that ITC in IGST can be lawfully utilized across different tax heads, and such usage does not amount to excess availment. Consequently, the assessment order was set aside, and the matter was remanded for reconsideration.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Rejimon Padickapparambil Alex v. Union of India \u2014 [2024 KHC Online 7215] \u2013 \u2014 Followed [Para 3]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Star Roofs and Metals Versus Assistant Commissioner (2025) 28 Centax&hellip;<\/p>\n","protected":false},"author":5,"featured_media":3183,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-3157","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No Penalty for Inter-Head Utilization as ITC in IGST Can Be Used for CGST and SGST | HC<\/title>\n<meta name=\"description\" content=\"The High Court ruled that utilizing IGST credit for CGST and SGST payments is lawful and does not warrant a 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