GSTR 9 Disallowed on Allegation of Filing of Wrongful Export Invoice : Calcutta HC Directs to Extend Benefit on Rectified GSTR 9

The Calcutta High Court directed the extension of benefits on a rectified GSTR-9 after disallowing the original due to wrongful export invoices. The court recognized the rectification of errors in the GSTR-9 form and ruled that the taxpayer should benefit from the corrected filing. This decision highlights the court's role in ensuring that genuine mistakes in GST filings do not unfairly penalize taxpayers and promotes rectification and compliance.