Kerala HC Dismisses Writ on GSTR-2A vs 3B Mismatch; Says Delay and Seller Default No Excuse

Kerala HC Dismisses Writ on GSTR-2A vs 3B Mismatch; Says Delay and Seller Default No Excuse

The Kerala High Court has recently rejected a writ petition filed by a petitioner, Joseph Thomas, challenging a GST order that denied him Input Tax Credit (ITC).

The GST department had denied the petitioner from claiming ITC, saying that there were some mismatches in GSTR-2A and GSTR-3B. However, the petitioner stated that it was not his fault, and the discrepancy happened due to the default of seller. He argued that he should not be held responsible for the seller’s default. Therefore, the petitioner approached the Kerala High Court to challenge Ext. P2 order-in-original, passed by the GST department.

However, the Court noted that the order was issued by post and by email, and the petitioner was also given opportunities for personal hearings on multiple dates, including 01.02.2024, 14.02.2024, 06.03.2024 and 21.03.2024. The court observed that the petitioner had delayed filing the case by over a year and had not responded to multiple notices issued earlier, even after being given many chances. Therefore, due to the negligence of the petitioner, the court rejected his appeal.