GST Adjudication Set Aside for Ignoring Annual Return Reconciliation

Pioneer Co-operative Car Parking Servicing and Construction Society Ltd. Vs State of West Bengal & Anr. (Calcutta High Court) The intra-court appeal before the Calcutta High Court arose from an order of a Single Bench which had granted liberty to the appellant to file a statutory appeal against an adjudication order while keeping open the challenge to the constitutional validity of amendments to Rule 61 of the WBGST Rules, 2017. The appellant initially questioned both the adjudication order dated 5 June 2023, passed under Section 73(9) of the CGST/WBGST Act, 2017, and the retrospective ame...