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Section 75(12) of CGST Act not invocable post self-assessed tax included in return filed u/s. 39
Case Law Details
- Case Name
- Kuddus Ali Vs Assistant Commissioner of Central Tax (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Kuddus Ali Vs Assistant Commissioner of Central Tax (Calcutta High Court)
Calcutta High Court held that once, the self-assessed tax as per Section 37 is included in the return furnished under Section 39 of the CGST Act, Section 75(12) of the CGST Act can no longer be invoked for recovery.
Facts- The present petition has been filed, inter alia, challenging the order dated 20th December, 2024 issued by the respondent no.1 along with the summary of the order thereof issued in DRC-07 dated 6th January, 2025 whereby, the respondents have purported to make recovery of dues payable by the petitioner,...
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