Intent to evade tax: GST assessment u/s 73 ignoring GSTR-9 return - HC remands the case back for fresh decision.

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....The Calcutta High Court considered the rejection of an adjudication order concerning the intent to evade tax and the existence of mens rea. The appellant filed an annual return in GSTR-9 for the financial year 2017-18, which was within the extended period due to Covid-19 notifications. The court held that ignoring the GSTR-9 could prejudice the assessee's rights. The matter was remanded to the adjudicating authority to consider the submissions, provide a personal hearing, examine the GSTR-9, and make a fresh decision in accordance with the law. The appeal was allowed by way of remand.....