Anand Kumar Hirawat Vs Senior Joint Commissioner of Commercial Taxes & WBGST (Calcutta High Court)
Date: December 3, 2024
Subject Matter
Section 107 does not exclude the applicability of Section 5 of the Limitation Act, 1963
Summary
In this case, Anand Kumar Hirawat, a sole proprietor registered under GST, challenged an adjudication order issued under Section 73 of the GST Act due to alleged short tax payments and excess Input Tax Credit claims for the period from April 2018 to…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The petitioner operates a sole proprietorship business under the name M/s Anand Impez , situated at 21, 3rd Floor, Synagogue Street, Burrabazar, Kolkata-700001. The petitioner is a Registered Taxable Person (RTP) under the Central Goods and Service Tax Act, 2017, and the West Bengal Goods and Service Tax Act, 2017, holding GSTIN 19AAQPH8629…