Calcutta HC directed to consider GSTR-9 in case ITC not reflected in GSTR-3B

Pioneer Cooperative Car Parking Servicing And Construction Society Ltd. State of West Bengal And Anr (Calcutta High Court)

Calcutta High Court held that GSTR-9 returns should also be considered in case the Input Tax Credit (ITC) not reflected in GSTR-3B. Accordingly, matter restored for re-adjudication by considering GSTR-9 return.

Facts- The appellant filed the writ petition praying for issuance of a Writ of Certiorari to quash the order passed by the respondent 2 dated 5.6.2023 by which a summary order u/s. 73(9) of the CGST Act, 2017/WBGST Act, 2017 was p

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