Ignoring Statutory Returns

This note by J the app examines a significant decision of the Calcutta High Court that clarifies the scope of appellate scrutiny under the GST framework and the corresponding duties of adjudicating and appellate authorities. Arising from a dispute on alleged non-reversal of Input Tax Credit, the judgment addresses whether statutory authorities can ignore material evidence already available on the GST portal merely because the assessee failed to respond at an earlier stage. The decision is notable for reinforcing the requirement of reasoned, data-driven adjudication in a return-based electronic tax regime and for delineating the limits of procedural default in denying substantive relief.