GST Limitation Provisions Should Be Liberally Interpreted for Genuine Hardships

Shruti Iron Private Limited Vs Assistant Commissioner (Calcutta High Court) The Calcutta High Court, in Shruti Iron Private Limited vs. Assistant Commissioner, addressed procedural and limitation concerns under the Central Goods and Services Tax Act, 2017 (CGST Act). The case revolved around a tax demand issued following an audit of the petitioner, M/s Shruti Iron Pvt. Ltd., for the period from July 2017 to March 2018. Despite complying with initial audit requirements, the petitioner contested the subsequent demands citing procedural lapses. A mix-up by the petitioner’s legal counsel led...