Adjudicating Authority Was Directed to Revisit Issue After Taking into Consideration GSTR-9C Submitted by Assessee | HC

Case Details: Sanjeevani Gum Udyog v. State of West Bengal - [2024] 158 taxmann.com 710 (Calcutta)

Judiciary and Counsel Details

• • Miss. Amrita Sinha, J
  • Dhiraj Lakhotia, Ms Radhika Agarwal, Ashok Goel & Meghana Joshi for the Petitioner.
  • Momenur Rahman, Ms. Rima Sarkar & Ratan Banik for the Respondent.

Facts of the Case

The petitioner was aggrieved by the act of the Adjudicating Authority and the Appellate Authority in passing order without considering the submission made by the petitioner for considering the GSTR-9C which was submitted by it. The petitioner admitted that there has been short deposit of the tax due to inadvertence and mistake was rectified by filing GSTR-9C. It filed writ petition before the High Court.

High Court Held

The Honorable High Court noted that the petitioner relied upon the guidelines issued by the Central Board of Indirect Taxes and Customs dated 7-1-2022 relating to the recovery proceedings. The guidelines mention that there may be genuine reason for difference between the details of the GSTR-1 and GSTR-3B. In the instant case, the same does not appear to have been considered by any of the authorities.

Therefore, it was held that the orders passed by the Adjudicating Authority and the Appellate Authority were liable to be set aside and Adjudicating Authority was directed to revisit issue after taking into consideration GSTR-9C submitted by petitioner.