Calcutta HC Remanded GST Appeal Due to Non-Filing of Proper CA Certificate with UDIN

Iliyash Sekh Vs Assistant Commissioner of CGST and C. EX, Malda Division & Ors. (Calcutta High Court)

In Iliyash Sekh Vs Assistant Commissioner of CGST and C, the Calcutta High Court dealt with a writ petition challenging an appellate order dated September 25, 2024 passed under Section 107 of the CGST Act, 2017/WBGST Act, 2017. The appellate authority had dismissed the petitioner’s appeal and confirmed an adjudication order dated December 31, 2023 passed under Section 73 of the Act.

The appellate authority held against the petitioner on the ground that no reason was found for the difference between GSTR-1 and GSTR-3B as recorded in GSTR-9C. It also drew an adverse presumption as the petitioner failed to submit additional documents, including a Chartered Accountant’s certificate with UDIN, GSTR-9, and GSTR-9C.

The petitioner contended that while GSTR-1 for February 2017-18 was correctly filed, there was a mistake in GSTR-1 for March 2017-18, which was later corrected in GSTR-3B and in the annual return in GSTR-9 for the same financial year. The petitioner argued that a Chartered Accountant’s certificate dated February 19, 2024 had been produced before the appellate authority but was not considered as it lacked UDIN. Subsequently, a fresh certificate with UDIN was obtained and annexed to the writ petition.