Section 107 of GST Act Does Not Exclude Applicability of Section 5 of Limitation Act, 1963

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 ...