Sanjeevani Gum Udyog Vs State of West Bengal
Date: January 23, 2024
Subject Matter
Petitioner's submission of GSTR-9C to be considered during the adjudication process
Summary
The case involves a petitioner's grievance against the adjudicating and appellate authorities for not considering their submission related to GSTR-9C, resulting in a short payment of GST due to inadvertence. The Calcutta High Court observed that…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Supplementary affidavit filed by the petitioner is taken on record. The petitioner is aggrieved by the act of the adjudicating authority and the appellate authority in passing order without considering the submission made by the petitioner for considering the GSTR-9C which was submitted by it. The petitioner admits that there has b…