Case Law Details
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, admitted to a short deposit of tax due to inadvertence. However, the mistake was rectified by filing GSTR-9C. The petitioner contested that both the adjudicating authority and the appellate authority passed orders without considering their submission regarding GSTR-9C.
Petitioner’s Argument: The petitioner relied on guidelines issued by the Central Board of Indirect Taxes and Customs (CBIC) dated January 7, 2022, concerning recovery proceedings. The guidelines emphasized the need to provide an opportunity to the registered person to explain differences between GSTR-1 and GSTR-3B and address any short payment of the self-assessed tax liability and interest.
Court’s Observations: The court observed that, based on the documents presented, the petitioner’s submission of GSTR-9C had not been considered by the respondent authorities during the adjudication process. Acknowledging that there was hardly any dispute in the factual aspects, the court set aside the orders passed by the adjudicating and appellate authorities.
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