In the case of Chukkath Krishnan Praveen vs. State of Kerala, the Kerala High Court has issued a directive instructing tax authorities to entertain rectification requests for errors in GSTR-3B filings.
Petitioner’s Plea: The petitioner, a registered dealer under the KVAT Act and currently governed by the CGST/SGST Act, filed a writ petition seeking rectification of errors in Form GSTR-3B, refund of IGST input tax credit, and reconsideration of assessment orders.
Acknowledgment of Mistakes: The petitioner’s counsel acknowledged errors in GSTR-3B submissions leading to the assessment order. A representation was submitted, seeking rectification to account for IGST instead of SGST and CGST credit.
Court’s Decision: The court disposed of the petition, directing tax authorities to treat the representation as a rectification application. Orders were to be expedited, with a preference for completion within two months, and the petitioner was granted an opportunity for a hearing.
Significance and Conclusion: This directive underscores the importance of rectifying errors in GSTR-3B filings, offering guidance to taxpayers seeking correction and emphasizing the significance of due process in tax compliance. Businesses are advised to stay informed about such legal developments for effective tax compliance.
Kerala HC – Chukkath Krishnan Praveen Vs. State of Kerala [WP(C) NO. 41219 OF 2023]