Prejudice is caused to Taxpayers Rights when GSTR-9 is ignored when Errors committed are Revenue: Calcutta HC [Read Order]

The Calcutta High Court emphasized that overlooking GSTR-9 by revenue authorities prejudices taxpayers' rights when errors are revenue-neutral. The appellant, in communications, clarified errors in GSTR-3B returns and highlighted rectifications in GSTR-9. \r

Despite the appellant's submissions, the authority disregarded GSTR-9 due to a failure to rectify GSTR-3B within the stipulated time. Justices TS Sivagnanam and Hiranmay Bhattacharyya stressed the significance of considering GSTR-9, filed on time, to safeguard the assessee's rights. \r

Recognizing the revenue-neutral nature of the errors, the court remanded the matter to the adjudicating authority for reconsideration, ensuring a fair hearing and examination of GSTR-9 before making a fresh decision.