Right to Challenge Section 129(3) GST Order Upheld Despite Technical Issues: Calcutta HC

Rahul Bansal Vs Assistant Commissioner of State Tax (Calcutta High Court) In Rahul Bansal vs. Assistant Commissioner of State Tax, the Calcutta High Court addressed issues arising from technical glitches that affected the appeal process under Section 129(3) of the GST Act. The petitioner, M/s R.S. Steel Company, had faced penalties and order rejections due to issues in their appeal filings. Despite submitting an appeal on time, technical problems led to automatic rejection, which was later compounded by a delay in a subsequent appeal. The High Court found that these technical errors should no...