GST S. 75(12) Not Invokable Once Self-Assessed Tax as per S. 37 Included in Return furnished u/s 39: Calcutta HC [Read Order]
The Court considered the scope of Section 75(12) and the explanation therein, which defines “self-assessed tax” as including only that which is disclosed under Section 37 but not included in the return under Section 39
By Navasree A.M - On May 17, 2025 11:06 am - 2 mins read
The Calcutta High Court held that once the self-assessed tax as per Section 37 of the Goods and Services Tax (GST) Act is included in the return furnished under Section 39, the provisions of GST Section 75(12) cannot be invoked for recovery. The petitioner, Kuddus Ali, Proprietor of M/s. Kuddus Ali Construction was issued a…
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