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GST - Non-disclosure of Cess in GSTR-3B, Non-consideration of disclosure made in GSTR-9 filed beyond the period prescribed in Section 44(2) of the CGST Act, 2017 - At the time of finalization of the books of account, the petitioners realized their mistake and disclosed the entire amount of CESS in the annual report filed in form GSTR-9 - Whether the appellate authority was correct in not considering the effect of the petitioners' disclosure made in the Annual Return filed in Form GSTR-9, despite the petitioners' contention that the error of initial non-disclosure was revenue neutral – HELD - Due regard must be given to the Annual Return filed by the petitioner in Form GSTR-9. The payment of the differential sum i.e. the difference between the ITC available to the petitioners on the CESS paid by them to their supplier and the CESS collected by them from their purchasers, claimed to have been made by the petitioners, thereby rendering the error of initial non-disclosure committed by the petitioners in their earlier Returns revenue neutral - The ignoring the effect of Form GSTR-9 may offend the spirit of Article 265, which prohibits levy or collection of tax except by authority of law - Further, the mandatory prohibition contained in the amended Section 44(2) of the Act would not apply to the petitioners' case as the amendment came into effect after the petitioners had filed their Annual return - Though the explanation appended to Section 44(2) provided for a date by which annual returns were to be filed but then since there was neither any fatal consequence provided for failure to file the same within that time nor was there any negative mandate prohibiting filing of return after a particular period, therefore the same cannot be interpreted in a manner so as to totally preclude late filers from filing the Return – The Order passed by the appellate authority is set aside and the matter is remanded to the file of the appellate authority for considering the appeal afresh – The petition is disposed of
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