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RINSHAD MALIYAM KARIM vs. STATE TAX OFFICER WADAKKANCHERRY
(Kerala High Court)

Hon'ble Judges:

GOPINATH P. TUESDAY

Pet. Counsel

Eldho Mathew Rasmi Nair T.

Res. Counsel

Thushara James

Petitioner / Applicant	RINSHAD MALIYAM KARIM
Respondent	STATE TAX OFFICER WADAKKANCHERRY
Court	Kerala High Court
State	Kerala
Date	Aug 6, 2024
Order No.	WP(C) NO. 26262 OF 2024
Citation	2024(8) TAXREPLY 11025
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ORDER
JUDGMENT The petitioner is a registered dealer under the CGST/SGST Act. According to the petitioner owing to mismatch between GSTR-I filed by the supplier and GSTR-3B filed by the petitioner certain input tax credit to which the petitioner was entitled has not been granted to him, as a result of which huge liability has been imposed on the petitioner together with interest and penalty. The petitioner has preferred Ext.P9 application under Section 161 of the CGST/SGST Act for rectification of the order. 2. The learned counsel appearing for the petitioner submits that the petitioner will be satisfied if a direction is issued to the respondent to consider Ext.P9 in accordance with the law after affording an opportunity of hearing to the petitioner. 3. The learned Senior Government Pleader submits that the respondent can be directed to take a decision on Ext.P9 in accordance with the law. 4. Having heard the learned counsel appearing for the petitioner and the learned Se....