GST Portal Technical Failure Cannot Prevent QRMP Exit: Calcutta HC

Celebration Blenders & Distilleres Private Limited Vs Assistant Commissioner of CGST & CX (Calcutta High Court) The Calcutta High Court considered a petition seeking directions to the GST authorities and GSTN to undertake backend technical corrections on the GST Common Portal to enable the petitioner to opt out of the Quarterly Return Monthly Payment (QRMP) Scheme and shift to monthly filing of GSTR-1 and GSTR-3B returns from January 2026. The petitioner, a registered person with aggregate turnover below ₹5 crores, had initially opted for quarterly return filing with monthly tax paym...