Kerala HC directs department to consider GSTR 3B rectification

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...