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Kerala HC Permits GSTR-3B Rectification as ITC Claimed as IGST Instead of SGST and CGST

Kerala HC’s Order for Chukkath Krishnan Praveen

The Kerala High Court in the case of Chukkath Krishnan Praveen Vs. The state of Kerala permitted the rectification of GSTR-3B because GST ITC claimed as IGST rather than CGST and SGST.

As Per the Official Judgment

Ms N S Shamila learned Counsel for the petitioner, and Ms Jasmin M M learned Government Pleader for the parties.

The petitioner, a registered dealer under the KVAT Act and now under the CGST/SGST Act, has filed a present writ petition under Article 226 of the Indian Constitution, seeking the following reliefs:

Ms Jasmin M M learned Government Pleader does not have considerable objection to the said prayer of the petitioner.

Read Also: Kerala HC: Not Legal to Charge GST Interest for Failing to File GSTR-3B After GSTN Cancellation

Therefore, this current writ petition is resolved, directing the 3rd respondent to treat Ext.P4 and Ext.P5 as a rectification application submitted by the petitioner/assessee. Prompt and lawful action should be taken after providing the petitioner with a fair hearing. The order regarding Exts.P4 and P5 should ideally be issued within a timeframe of 2 months.

Case TitleChukkath Krishnan Praveen Vs. State of Kerala
CitationWP(C) NO. 41219 OF 2023
Date08.12.2023
For the PetitionerLindons C.Davis, E.U.Dhanya, Rajith Davis, N.S.Shamila, Chinju P. Joyies
Kerala High CourtRead Order
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