Calcutta High Court
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Calcutta High Court
Where petitioner's portal access was blocked denying filing of GSTR-1 due to registration-related anomalies following field inspection and ongoing proceedings, petitioner was directed to file a comprehensive representation to rebut allegations, with restoration of portal access allowed if petitioner was found bona fide upon documentary verification after hearing, matter remanded for administrative decision without adjudication on merits
Madras High Court
Where assessee sought rectification of clerical and arithmetical errors in GSTR-1 for early GST periods to enable correct flow of input tax credit to customers, rectification could not be denied merely on ground of delay or absence of portal functionality and corrected returns were required to be permitted