GST Appeal Restored Because SCN Uploaded Under Wrong Tab

Sankar Agarwala Vs Joint Commissioner of CGST And Central Excise (Appeal) (Calcutta High Court) The Calcutta High Court considered a writ petition filed under Article 226 challenging an order dated June 23, 2025, passed by the Joint Commissioner, CGST & Central Excise (Appeal), Siliguri Commissionerate. The appellate authority had dismissed the petitioner’s appeal on the ground that it was filed beyond the statutory period and outside the condonable period of 30 days prescribed under the CGST Act, 2017. The underlying proceedings arose from a show-cause notice issued under Section 73(1) ...