Correction of errors in Form GSTR-3B: Kerala HC directs AO to consider

Muhammed Abdul Saini Vs State Tax Officer (Kerala High Court)

Kerala High Court dismissed the writ appeal filed by Muhammed Abdul Saini against the judgment of a Single Judge that upheld Section 16(2)(c) of the CGST/SGST Act. The provision mandates that taxpayers claiming Input Tax Credit (ITC) must ensure their suppliers have actually remitted output tax to the government. The appellant challenged this requirement but was unsuccessful, as a Division Bench had already affirmed the Single Judge’s ruling in a previous case (Nahasshukoor v. Assistant Commissioner II Circle, Alappuzh

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