Case Law Details
Chukkath Krishnan Praveen Vs State of Kerala (Kerala High Court)
Introduction: The Kerala High Court recently issued a directive in the case of Chukkath Krishnan Praveen vs. State of Kerala, instructing tax authorities to consider rectification requests for errors in GSTR-3B filings. This article delves into the details of the case, the petitioner’s prayers, and the court’s ruling.
Detailed Analysis: The petitioner, a registered dealer under the KVAT Act and currently under the CGST/SGST Act, filed a writ petition under Article 226 of the Constitution of India. The primary requests included rectification of mistakes in Form GSTR-3B, refund of IGST input tax credit, and reconsideration of assessment orders.
The learned Counsel for the petitioner acknowledged errors in GSTR-3B submissions, leading to the assessment order in Ext.P3. A representation was made on 21.10.2023 (Ext.P4) seeking rectification. The petitioner sought permission to rectify the mistake by accounting IGST instead of SGST and CGST credit. The plea also included a request to refund IGST input tax credit and adjust it towards SGST and CGST liability.
The court disposed of the petition, directing the 3rd respondent to treat the representation (Ext.P4 and Ext.P5) as a rectification application. The orders were to be passed expeditiously, with a preference for completion within two months. The directive emphasized providing the petitioner an opportunity for a hearing.
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