2024 (12) TMI 783

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the GST Act. In response, the petitioner submitted all the required documents. However, the final audit report dated August 26, 2022, directed the petitioner to deposit disputed tax amounts, which the petitioner disagreed with. 2. Following the disagreement, a show-cause notice in GST DRC-01 dated May 3, 2023, was issued, demanding payment of tax, interest and penalties amounting to significant sums under various heads, citing alleged violations under Section 16(2)(c) and Section 73 of the Act. 3. The petitioner entrusted the matter to its advocate, who, due to a mix-up, failed to respond to the showcause notice. Consequently, an ex-parte adjudication order was passed on October 16, 2023, confirming the tax demands and issuing a summa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....notice. 8. Aggrieved by the orders and the procedural irregularities, the petitioner has approached this Hon'ble Court under Article 226 of the Constitution, seeking relief against the actions and proceedings initiated by Respondent Nos. 1 and 2. 9. 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. 10. In S. K. Chakraborty & Sons Vs. Union of India reported in [2024] 159 taxman.com 259 (Calcutta), the Hon'ble Division Bench c....