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TMI Blog2025 (1) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the decision Rejimon Padickapparambil Alex v. Union of India and Others [2024 (12) TMI 399 - KERALA HIGH COURT] observed that the electronic credit ledger is in the nature of a wallet with different compartments of Integrated Goods and Services Tax, Central Goods and Services Tax and State Goods and Services Tax and there cannot be any wrong availment of input tax credit merely because a taxp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction under Article 226 of the Constitution of India to set aside Exhibit-P2 itself and direct a reconsideration. Conclusion - i) The said method of availing ITC cannot be said to be a wrong availment of Input Tax Credit warranting the imposition of any penalty. ii) It is only appropriate that the order of assessment itself is set aside and a reconsideration be directed by the proper offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the meantime, this Court has, in the decision Rejimon Padickapparambil Alex v. Union of India and Others [2024 KHC Online 7215] observed that the electronic credit ledger is in the nature of a wallet with different compartments of Integrated Goods and Services Tax, Central Goods and Services Tax and State Goods and Services Tax and there cannot be any wrong availment of input tax credit merely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercise the jurisdiction under Article 226 of the Constitution of India to set aside Exhibit-P2 itself and direct a reconsideration. 4. Accordingly, Exhibit-P2 order dated 23.12.2023 issued by the second respondent in respect of the assessment year 2017-2018 is hereby set aside, and the proper officer is directed to reconsider the matter afresh in the light of the decision in Rejimon Padickappa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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