HC Directs Department to Consider Data in GSTR-9 Not Reported in GSTR-1 and GSTR-3B

By: Admin
Date: September 03, 2024
Categories: Important Pronouncements
Read Time: 4 Min

Calcutta High Court Directs Consideration of GSTR-9 Data

The Hon’ble Calcutta High Court, in the case of Ankit Kumar Aggarwal v. Assistant Commissioner of State Tax [M.A.T. NO. 939 OF 2024, dated May 21, 2024], has mandated the Revenue Department to review data reported in Form GSTR-9. This data was not included in Form GSTR-1 and Form GSTR-3B. The court allowed the appeal against the previous order and instructed the Department to grant the Assessee a personal hearing.

Key Details

Case Background:

Ankit Kumar Agarwal (“the Appellant”) challenged the order from April 4, 2024, issued by the Revenue Department. The case involved data related to Input and Output Cess, reported in Form GSTR-9 but omitted from GSTR-1 and GSTR-3B.

Court’s Ruling:

The High Court determined that neglecting the figures reported in GSTR-9 violated natural justice principles. Therefore, the court ordered the Revenue Department to provide the Appellant with a personal hearing and consider the GSTR-9 data.

This ruling underscores the importance of including all relevant data reported in GST forms to ensure fair adjudication.

#CalcuttaHighCourt #GSTR9 #TaxLaw #InputOutputCess #NaturalJustice #GSTCompliance #LegalUpdate #TaxRulingPronouncements

https://aaermlawassociates.com/calcutta-high-court-gstr-9-data-review/