Section 75(12) of CGST Act not invocable post self-assessed tax included in return filed u/s. 39

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 20^th 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 h

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