2024 (12) TMI 448

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....eferred to as "CGST Act") and the West Bengal Goods and Services 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 opp....

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....of limitation. 7. The Petitioners submits that Section 107 of the GST Act, 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 p....

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....xpressly stated that, Section 5 of the Act of 1963 stands excluded. 20. Therefore, in our view, since provisions of Section 5 of the Act of 1963 have not been expressly or impliedly excluded by Section 107 of the Act of 2017 by virtue of Section 29(2) of the Act of 1963, Section 5 of the Act of 1963 stands attracted. The prescribed period of 30 days from the date of communication of the adjudication order and the discretionary period of 30 days thereafter, aggregating to 60 days is not final and that, in given facts and circumstances of a case, the period for filling the appeal can be extended by the Appellate Authority". 10. In light of the procedural irregularities and the arbitrary nature of the actions, this court finds the ....