Case Details: Celebration Blenders & Distilleres (P.) Ltd. vs. Assistant Commissioner of CGST & CX - [2026] 185 taxmann.com 800 (Calcutta)
Judiciary and Counsel Details
- Kausik Chanda, J.
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Mainak Bose, Sr. Adv., Akshat Agarwal & Ms Doyel Dey, Advs. for the Petitioner.
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Vipul Kundalia, Sr. Adv., Tapan Bhanja & Anindya Kanan, Advs. for the Respondent.
Facts of the Case
The assessee, a registered person under the CGST Act, had opted into the Quarterly Return Monthly Payment (QRMP) scheme under the CBIC Notification dated 10-11-2020, being eligible on account of its turnover being below Rs 5 crores. It was submitted that the assessee’s aggregate turnover crossed Rs 5 crores in December 2025, thereby mandating an opt-out from the QRMP scheme with effect from the quarter commencing January 2026 and a transition to monthly return filing. The assessee contended that its attempt to opt out through the GST common portal was unsuccessful due to system constraints, and its representations before the GST Grievance Redressal Forum remained pending without resolution. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the assessee was entitled to be migrated out of the QRMP scheme upon crossing the prescribed turnover threshold, and such entitlement could not be defeated on account of technical limitations of the GST portal. It was held that the statutory scheme under Section 37, Section 39, and Section 146 of the CGST Act, read with the West Bengal GST Act, permits monthly return filing once the eligibility conditions for QRMP cease to exist. The Court observed that procedural constraints or portal incapacity cannot override substantive statutory rights, particularly where the assessee attempted timely action. It further directed the GST authorities and GSTN to carry out necessary backend modifications to enable migration to monthly filing with effect from March 2026. The assessee was also permitted to file returns upon payment of applicable late fee and interest, and was granted liberty to seek a refund.
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