In a significant legal development at the High Court of Kerala, a plea seeking cross-verification of GSTR 2A and GSTR3B mismatches has culminated in an expeditious disposal order for the Goods and Services Tax ( GST ) matter.
The case was brought about by a company with headquarters located in Kaduthuruthy, Kottayam.
The legal proceedings were led by a team of competent advocates including K.S. Hariharan Nair, G. Remadevi, Harima Hariharan, Dheeraj Sasidharan, Rajath R Nath, and Sree Haridev.
They presented a series of reliefs seeking redressal. These included challenging the Ext. P1 Order, urging for a writ of mandamus to set aside the order, declaring certain sections of GST Acts and Rules as ultra vires, and emphasizing the necessity of cross-verification in case of GSTR 2A and 3B mismatches.
The petitioner’s arguments were particularly focused on discrepancies between GSTR 2A (a purchase-related tax return) and GSTR3B (a summary return). Such disparities often lead to complexities in tax credit calculations and compliance.
After careful deliberation and arguments, the petitioner narrowed down their prayer, focusing on the expeditious disposal of the rectification application (Ext.P2) by the 1st respondent, the State Tax Officer.
Acknowledging this plea, Justice Dinesh Kumar Singh delivered a judgment directing the 1st respondent to consider and pass appropriate orders on Ext.P2 application expeditiously, preferably within two months. This directive from the High Court provides a structured approach to addressing discrepancies in GST filings, especially regarding GSTR 2A and 3B. It emphasizes the importance of timely rectification and legal recourse in ensuring compliance and fairness in tax-related mat
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