Anand Kumar Hirawat Vs Senior Joint Commissioner of Commercial Taxes & WBGST (Calcutta High Court)
In the case of Anand Kumar Hirawat Vs Senior Joint Commissioner of Commercial Taxes & WBGST, the petitioner, a sole proprietor registered under GST, challenged an adjudication order issued under Section 73 of the GST Act. The dispute stemmed from alleged short tax payments and excess Input Tax Credit (ITC) claims for the period April 2018 to March 2019. A demand for ₹23.51 lakh, including tax, interest, and penalties, was raised without providing specific details or evidence, violating principles of natural justice. The petitioner attributed their inability to respond to earlier notices to COVID-19 disruptions and negligence by their tax consultant. Subsequently, an appeal was filed under Section 107 of the GST Act, but the Appellate Authority dismissed it solely due to a delayed submission.
The Calcutta High Court, upon review, noted that Section 107 of the GST Act does not explicitly exclude the applicability of Section 5 of the Limitation Act, 1963. Citing judicial precedents, the Court held that statutory provisions on limitation should be interpreted liberally in cases of genuine hardship. Consequently, the High Court quashed the dismissal order, directing the Appellate Authority to reconsider the delay condonation application on merits. If found reasonable, the appeal should proceed to a hearing based on its merits. The judgment underscores the importance of procedural fairness and the need for flexibility in addressing delays under GST provisions.
