Calcutta High Court held that GSTR-9 returns should also be considered in case the Input Tax Credit (ITC) not reflected in GSTR-3B. Accordingly, matter restored for re-adjudication by considering GSTR ...
which is in excess of the late fee payable under section 47 up to the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered persons, who were required to ...