Order Date  – 04 December 2024

Parties: Anand Kumar Hirawat Vs The Senior Joint Commissioner of Commercial Taxes & WBGST, Burrabazar Circle & Ors.

Facts – 

• The Petitioner,  Anand Kumar Hirawat, was served with a show cause reiterating the earlier allegations of short payment of tax on outward supplies and excess availing of Input Tax Credit and unlawfully enhancing the interest amount.
• However, due to challenges posed by COVID-19 and the negligence of the petitioner’s tax consultant, who had access to the GST portal, the petitioner could not respond to the SCN. 
• The appeal filed by the petitioner rejected on the ground of delay in submitting the appeal.

Issue  – 

• Whether the appeal filed by the petitioner is valid? 

Order  – 

• The Single Bench of Hon'ble High Court allowed 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.
• In light of the procedural irregularities and the arbitrary nature of the actions, this court finds the petitioner’s case to be meritorious. Accordingly, the writ petition is allowed and the appellate order is quashed. The Appellate Authority is requested to consider and decide the application for condonation of delay filled by the petitioner on merits.