Arbitrary tax demand quashed; Taxpayer relief on limitations upheld.
Case-Laws
GST
The High Court allowed the writ petition by quashing the appellate order dated June 28, 2024, due to procedural irregularities and arbitrary actions in the demand of tax, interest, and penalties u/ss 16(2)(c) and 73 of the GST Act. The Court held that provisions on limitation should be interpreted liberally where genuine hardships are demonstrated, considering judicial precedents supporting such relief. T
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