2024 (12) TMI 448

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.... Tax Act, 2017 (hereinafter referred to as "WBGST Act") for the financial year 2021-2022. The impugned order was passed by the Learned Assistant Commissioner, State Tax Officer, Dakshin Dinajpur, being Respondent No. 1 herein. 2. The Impugned Order, dated September 15, 2023, with Reference No. ZD1909230253748, was uploaded in the "Additional Notice and Orders" section of the GST portal, demanding a payment of Rs.35,85,346.04 as interest and penalties. This order followed a Show Cause Notice dated November 21, 2022, alleging a shortfall in tax payment amounting to Rs.62,75,587.88 for the financial year 2021-2022. 3. The Show Cause Notice was issued without providing an opportunity for a personal hearing, as required under Section 75(4) of ....

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...., 2017, does not explicitly exclude the applicability of the Limitation Act, 1963, and that the delay in filing the appeal should have been condoned under Section 5 and Section 29(2) of the Limitation Act. Therefore, the Petitioners pray for the quashing of the Impugned Order dated September 15, 2023 and the appellate order dated September 30, 2024. They seek appropriate relief from this Hon'ble Court to rectify the procedural irregularities and ensure compliance with the principles of natural justice. 8. 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 ....