The Ministry of Finance has issued a notification relevant for Goods and Service Tax (GST) registered taxpayers who failed to file the annual reconciliation statement through the GSTR-9C form.
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 ...
The court, with the consent of both parties, set aside the impugned order, directing the petitioner to deposit 25% of the disputed taxes within four weeks. This deposit would be adjusted for any prior ...