GSTR 9 Disallowed on Allegation of Filing of Wrongful Export Invoice: Calcutta HC directs to Extend Benefit on Rectified GSTR 9 [Read Order]
The single bench directed the State respondents to take appropriate instruction in the matter.It was observed that once, the authority has appreciated the rectified error by filing GSTR9, benefit of such rectification ought to have been extended to the petitioner
GSTR 9 Disallowed – Export Invoice – Calcutta HC – GSTR 9 – TAXSCAN
GSTR 9 Disallowed – Export Invoice – Calcutta HC – GSTR 9 – TAXSCAN
In a recent case, the Calcutta High Court directed to extend the benefit on rectified GSTR 9. It was found that GSTR 9 disallowed an allegation of filing a wrongful export invoice directed to extend benefit on rectified GSTR 9.
Mr. Chakrabarty, advocate appeared on behalf of Agnus Exim Private Limited
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the petitioner, referred to the refund sanction order dated 8th December, 2022, and submitted that the authority despite acknowledging the fact that the petitioner had rectified its mistake by filing GSTR 9 has disallowed the same since, it was found that export invoices to the tune of Rs.1,70,61,224.07 were wrongfully filed in the GSTR1 as export with payment of tax instead of export without payment of tax.
It was submitted that once, the authority has appreciated that the aforesaid error had been rectified by filing GSTR9, benefit of such rectification ought to have been extended to the petitioner. The single bench of Justice Raja Basu Chowdhury directed the State respondents to take appropriate instruction in the matter and further directed to list this matter in the daily supplementary list on 27th August, 2024 for further consideration
To Read the full text of the Order CLICK HERE
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