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<h1>Tax Authorities Must Resolve Input Tax Credit Discrepancies Within 3 Months for Dealer's Rectification Application</h1> <h3>Rinshad Maliyam Karim Versus State Tax Officer Wadakkancherry</h3> HC ruled in favor of petitioner, directing tax authorities to review and resolve input tax credit discrepancies within 3 months. The decision mandates ... Seeking rectification of the order u/s 161 of the CGST/SGST Act - mismatch between GSTR-I filed by the supplier and GSTR-3B filed by the petitioner - input tax credit to which the petitioner was entitled has not been granted to him - HELD THAT:- Having regard to the limited nature of the reliefs now sought for by the petitioner, without going into the merits, this writ petition will stand disposed of directing the respondent to consider and pass orders on Ext.P9 rectification application filed by the petitioner in accordance with the law, after affording an opportunity of hearing to the petitioner within a period of 3 months from the date of receipt of a certified copy of this judgment. Petiiton disposed off. The petitioner, a registered dealer under the CGST/SGST Act, filed a petition seeking rectification of input tax credit discrepancies. The High Court directed the respondent to consider and decide on the rectification application within 3 months.