Kerala HC Orders Hearing for ITC Rectification in GST Case

Rinshad Maliyam Karim Vs State Tax Officer (Kerala High Court) In the case of Rinshad Maliyam Karim Vs State Tax Officer, the Kerala High Court addressed a GST dispute where the petitioner, a registered dealer, faced a liability due to discrepancies between the GSTR-1 filed by the supplier and the GSTR-3B filed by the petitioner. This mismatch resulted in the denial of certain input tax credits (ITC) to which the petitioner was entitled, leading to additional liabilities, interest, and penalties. The petitioner had filed an application under Section 161 of the CGST/SGST Act for rectification o...