Late GSTR-9 filing allowed; ignoring unclaimed cess credit risks tax without authority under Article 265, Section 44(2)

Late GSTR-9 filing allowed; ignoring unclaimed cess credit risks tax without authority under Article 265, Section 44(2)Case-LawsGSTHC held that ignoring the petitioners’ GSTR-9, which reflected unavailed ITC of Cess on inward supplies and rendered the ear

Late GSTR-9 filing allowed; ignoring unclaimed cess credit risks tax without authority under Article 265, Section 44(2)
Case-Laws
GST
HC held that ignoring the petitioners' GSTR-9, which reflected unavailed ITC of Cess on inward supplies and rendered the earlier non-disclosure revenue neutral, may offend Article 265, as it would effectively tax without proper authority of law. The Court found that, prior to the 2023 amendment, Section 44(2) did not prohibit filing GSTR-9 beyond the pres

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