2024 (12) TMI 449

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...., and the West Bengal Goods and Service Tax Act, 2017, holding GSTIN 19AAQPH8629C12E. 2. On August 24, 2023, Respondent No. 1 initiated proceedings under Section 73 of the said Act for the period from April 2018 to March 2019. The petitioner was served with an intimation in Form GST DRC-01A, alleging short payment of tax on outward supplies and excess availing of Input Tax Credit (ITC). A demand for Rs.11,61,287 was raised, comprising IGST of Rs.11,47,107, CGST of Rs.7,090, and SGST of Rs.7,090. Additionally, interest of Rs.10,04,262 was levied, and the petitioner was instructed to pay the amount by September 4, 2023, failing which a notice under Section 73(1) would follow. 3. Subsequently, on September 21, 2023, Respondent No. 1 issued a....

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.... aggrieved by the arbitrary and summary dismissal of the appeal. 7. Upon a thorough examination of the documents presented to the Court and taking into account the arguments put forth by the parties, this Court allows the writ petition as statutory provisions on limitation should be interpreted liberally in cases where genuine hardships are demonstrated, particularly in light of judicial precedents supporting such relief. 8. In S. K. Chakraborty & Sons Vs. Union of India reported in [2024] 159 taxman.com 259 (Calcutta), the Hon'ble Division Bench comprising Justice Debangsu Basak and Justice Md. Shabbar Rashidi held that: - "19. Section 107 of the Act of 2017 does not exclude the applicability of the Act of 1963 expressly. It does not e....