Ankit Kumar Agarwal V/s Assistant Commissioner of State Tax {HIGH COURT OF CALCUTTA}
Ankit Kumar Agarwal V/s Assistant Commissioner of State Tax {HIGH COURT OF CALCUTTA} :Date of Order : 21-05-2024simplified explanation of the ruling by the High Court of Calcutta in the case of Ankit Kumar Agarwal v. Assistant Commissioner of State Tax:Background:
Ankit Kumar Agarwal, the appellant, had inadvertently missed reporting compensation cess liability in his GSTR-3B returns for the period from October 2017 to March 2018.
However, this error was corrected when filing the annual return GSTR-9 for the financial year 2017-18,...
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