Delay Condoned as GST Order Was Uploaded in Incorrect Portal Tab: Calcutta HC

Multireach Media Private Limited & Anr. Vs State of West Bengal and Ors. (Calcutta High Court) The petition concerned a challenge to an order dated 24 July 2025 passed by the Appellate Authority under Section 107 of the WBGST/CGST Act, which dismissed the petitioners’ appeal against an adjudication order dated 26 September 2023 on the ground of delay. The petitioners argued that they were unaware of the adjudication order because it had been uploaded on the GST portal under the “View Additional Notices and Orders” tab rather than the “View Notices and Orders” tab. Their applicati...