Gujarat HC Remands Case on GST Cess Demand for Review – Section 16(5)

Vijaykumar Bhogilal Vs Union of India & Ors. (Gujarat High Court) The petitioner is a registered dealer. It trades in cigarettes. Cess is payable on supply of the said commodity. It did not avail credit of such cess nor did disclose output liability of such cess in the monthly GSTR-3B for 2018-2019. It, subsequently, corrected the said error, committed by the consultant, while filing annual return GSTR-9. However, a notice was issued demanding output tax claiming that time limit for rectification of return under section 39 has lapsed and no ITC could be claimed. A demand of over Rs.7 crore...