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Informative

Mismatch in Annual Return filed in GSTR-9 due to Unintentional Error: Calcutta HC directs fresh Adjudication

Update / Judgement Date

07 Aug 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Calcutta High Court directed fresh adjudication for a case involving mismatches in the GSTR-9 annual return, caused by unintentional errors. The court's order acknowledges the possibility of genuine mistakes and allows taxpayers an opportunity to correct them without severe penalties.