2024 (12) TMI 1289

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....d in the manufacturing and trading of materials such as scrap copper cables and paper waste, procured through E-auction from Indian Railways. The petitioner is duly registered under GST Registration No. 19AKRPS9773P1Z and has consistently complied with statutory obligations by filing monthly GST returns and discharging GST liabilities within due dates since the inception of the GST regime. 3. On 27.05.2022, the petitioner received a notice intimating discrepancies in GST returns for the financial years 2017-18 and 2018-19. Subsequently, a show cause cum demand notice under Form GST DRC-01 (DIN-20221161WA0000000B07) was issued on 30.11.2022 by Respondent No. 3. The notice sought recovery of Rs. 56,226 as short-paid tax for FY 2017-18, along....

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....dent No. 2 dismissed the appeal on 30.08.2024 solely on the ground that it was time-barred, without considering the procedural lapses or assigning any reasons. 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....