Mismatch between GSTR-3B & GSTR-2A: HC remanded matter back to AO

Kochi Medicals Vs State Tax Officer (Kerala High court) The Kerala High Court recently adjudicated a significant case involving Kochi Medicals and the State Tax Officer, centering on the Goods and Services Tax (GST) regime. This detailed article delves into the case’s intricacies, the arguments presented by both sides, the legal framework, and the Court’s decision to remit the matter back to the assessing authority. Background: Kochi Medicals, a registered dealer under the CGST/SGST Act, 2017, found itself embroiled in a dispute over the claim of input tax credit (ITC) for the peri...