Ankit Kumar Aggarwal v. Assistant Commissioner of State Tax [2024 (5) TMI 1188]

In the favourable ruling of Ankit Kumar Aggarwal v. Assistant Commissioner of State Tax [2024 (5) TMI 1188], the Hon’ble Calcutta High Court directed the GST department to consider figures reported in Form GSTR-9 (annual return) in a case where the assessee had failed to make declarations in its monthly returns, but had disclosed the same in Form GSTR-9.