Calcutta HC Directs Consideration of GSTR-9C in GST Short Payment Case

Sanjeevani Gum Udyog Vs State of West Bengal & Ors. (Calcutta High Court) In a recent judgment, the Calcutta High Court addressed the issue of short payment of Goods and Services Tax (GST) and directed the adjudicating authority to reconsider the matter, taking into account the petitioner’s submission of GSTR-9C. The case, titled Sanjeevani Gum Udyog vs. State of West Bengal & Ors., involves the petitioner’s grievance against the adjudicating and appellate authorities for not considering their submission related to GSTR-9C. Background: The petitioner, Sanjeevani Gum Udyog,...