Shruti Iron Private Limited Vs Assistant Commissioner, State Tax
Date: December 3, 2024
Subject Matter
Condonation of delay in filing appeal: Department must show leniency in procedural aspects where genuine difficulties exist
Summary
The petitioner received a notice for an audit covering July 2017 to March 2018, following which disputes arose over tax amounts indicated in an audit report. Disagreeing with tax demands detailed in a show-cause notice (GST DRC-01), the petitioner fa…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The facts in a nutshell are that the petitioner received a notice in GST ADT-01 from Respondent No. 1 for an audit of its accounts for the period from July 01, 2017 to March 31, 2018, under Section 65 of the GST Act. In response, the petitioner submitted all the required documents. However, the final audit report dated August 26, 2022, dire…