Kochi Medicals Vs State Tax Officer
Date: January 9, 2024
Subject Matter
GSTR-3B, 2A mismatch: Matter remanded to the assessing authority to reconsider the petitioner’s case in light of the circular 183/15/2022
Summary
Kochi Medicals, a registered dealer under the CGST/SGST Act, faced a dispute over the claim of input tax credit (ITC) due to a mismatch between the GSTR – 3B filed by the petitioner and the GSTR – 2A. The assessing authority disallowed IT…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. Heard Mr. Abraham K. J., learned Counsel for the petitioner and Ms. Reshmita Ramachandran, learned Government Pleader. 2. Petitioner is a registered dealer under the provisions of CGST/SGST Act, 2017. After the GST regime was rolled out w.e.f. 01.04.2017, the petitioner filed return for the period from July, 2017 to March, 2018 in GSTR &ndash…