"Rectification in return (GSTR-3B) to be allowed when ITC in GSTR-3B accounted as IGST credit instead of CGST and SGST credit erroneously."

FACTS & SUBJECT MATTER:
(1) The Hon’ble Kerala High Court allowed the writ petition and directed that, the rectification in return (GSTR-3B) should be allowed when “ITC” in GSTR-3B is accounted as the “IGST” credit instead of the “CGST” and the “SGST” credit erroneously.
(2) M/s. Chukkath Krishnan Praveen (“the Petitioner”) committed the error in filing GSTR-3B returns as per Assessment Order dated August 21, 2023 (“the Impugned Order”) passed. The Petitioner made a representation before the Respondent Authorities vide Representation dated October 21, 2023 (“the Representation”) for rectifying the mistake/error in the returns filed. Thereafter, the Petitioner filed a writ petition for directing the Revenue Department to permit the Petitioner to rectify the mistake in Form GSTR-3B by accounting the ITC as IGST instead of CGST and SGST ITC. The Petitioner also prayed for refund of IGST ITC and thereafter, adjusting the IGST credit towards SGST and CGST liability. The Petitioner also prayed that the Representation filed by the Petitioner be treated as a Rectification Application.

CASE LAW: WP(C) No. 41219 OF 2023 dated 08-12-2023 in the case of M/s. Chukkath Krishnan Praveen v. State of Kerala

ISSUE :
(1) Whether rectification in return (GSTR-3B) be allowed when ITC in GSTR-3B is accounted as IGST credit instead of CGST and SGST credit erroneously?

HELD:
The Hon’ble Kerala High Court has disposed the present writ petition with a direction that the representation filed by the Petitioner be treated as Rectification application and pass the necessary order in accordance with law after granting a proper opportunity of hearing to the Petitioner within a period of two months.

Click to download Order in the case of M/s. Chukkath Krishnan Praveen v. State of Kerala WP(C) No. 41219 OF 2023 dated 08-12-2023

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