https://www.taxtmi.com/caselaws?id=763203 The Calcutta HC allowed the writ petition challenging GST violations under Section 16(2)(c) and Section 73 involving tax demands, interest and penalties. The court found procedural irregularities and substantive errors in the tax demands. Following precedent in S.K. Chakraborty Sons v. Union of India, the court held that limitation provisions should be interpreted liberally where genuine hardships are demonstrated. The court ruled that the 60-day appeal period can be extended by the Appellate Authority in appropriate circumstances. The appellate order dated June 28, 2024 was quashed due to procedural irregularities and arbitrary actions. en-us Wed, 04 Dec 2024 00:00:00 +0530 Mon, 07 Jul 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763203 The Calcutta HC allowed the writ petition challenging GST violations under Section 16(2)(c) and Section 73 involving tax demands, interest and penalties. The court found procedural irregularities and substantive errors in the tax demands. Following precedent in S.K. Chakraborty Sons v. Union of India, the court held that limitation provisions should be interpreted liberally where genuine hardships are demonstrated. The court ruled that the 60-day appeal period can be extended by the Appellate Authority in appropriate circumstances. The appellate order dated June 28, 2024 was quashed due to procedural irregularities and arbitrary actions. Case-Laws GST Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763203