Technical Errors Can’t defeat GST Substantive Compliance: Calcutta HC

Kamdhenu Udyog P Ltd. & anr. Vs. Deputy Commissioner of Revenue, Bhabanipur Charge & ors. (Calcutta High Court) The Calcutta High Court set aside orders passed under Sections 73 of the West Bengal GST Act against portioner, which had voluntarily reversed wrongly availed ITC via Form GST DRC-03 following directions from the Anti-Evasion Wing. Although the reversal covered multiple tax periods, the petitioner failed to mention one of the tax periods in the form. The adjudicating and appellate authorities acknowledged the voluntary reversal but denied relief citing this technical irre...